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Investigating transparency and disclosure determinants at firm-level in MENA emerging markets

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  • Hakim Ben Othman
  • Daniel Zeghal
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    Abstract

    The objective of this study is to examine transparency and disclosure (henceforth T&D) determinants for Middle Eastern and North African (MENA) companies. Using a sample of 216 annual reports for companies followed by S&P/IFC and pertaining to 13 MENA emerging markets, we expect that the business milieu mostly inherited from the former British/French colonial era and shaped by privileged economic ties with the Anglo-American versus Continental European world has the potential to affect T&D. We investigate T&D determinants from a firm-level perspective. Our findings show that MENA companies from countries having historical links with Great Britain have substantially higher T&D scores than those from countries having historical links with France. Moreover, companies operating in the information technology sector exhibit higher levels of T&D. Multivariate analysis outlines that the nature of business culture, company size and the importance of intangibles affect positively the level of T&D in the MENA region.

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    Bibliographic Info

    Article provided by Inderscience Enterprises Ltd in its journal Int. J. of Accounting, Auditing and Performance Evaluation.

    Volume (Year): 6 (2010)
    Issue (Month): 4 ()
    Pages: 368-396

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    Handle: RePEc:ids:ijaape:v:6:y:2010:i:4:p:368-396

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    Web page: http://www.inderscience.com/browse/index.php?journalID=41

    Related research

    Keywords: transparency; disclosure; emerging markets; international accounting; corporate governance; Middle East and North Africa; MENA; annual reports; historical links; UK; United Kingdom; France; financial reporting.;

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