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Transparence de l'information au sujet des pratiques de gouvernance d'entreprise au Canada

Author

Listed:
  • Walid Ben Amar
  • Ameur Boujenoui

Abstract

This study investigates the determinants of the transparency of corporate governance related information disclosed by Toronto Stock Exchange listed firms. Our results show a negative association between inside ownership and the transparency of corporate governance disclosure. Consistent with voluntary disclosure literature, we also document a positive association between firm size, growth opportunities, listing on the New York stock exchange and the quality of disclosures about corporate governance practices.

Suggested Citation

  • Walid Ben Amar & Ameur Boujenoui, 2008. "Transparence de l'information au sujet des pratiques de gouvernance d'entreprise au Canada," ACCRA, Association francophone de comptabilité, vol. 14(1), pages 169-190.
    • Handle: RePEc:cai:accafc:cca_141_0169
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    Cited by:

    1. Claire Gillet & Isabelle Martinez, 2010. "La Verification Volontaire Des Informations Societales: La Structure De Propriete Et Le Conseil D'Administration Ont-Ils Une Influence Sur La Decision De L'Entreprise ?," Post-Print hal-00479519, HAL.

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