IDEAS home Printed from
MyIDEAS: Login to save this article or follow this journal

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

  • Hakim Ben Othman
  • Daniel Zeghal
Registered author(s):

    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.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: Access to full text is restricted to subscribers.

    As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.

    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

    in new window

    Handle: RePEc:ids:ijaape:v:6:y:2010:i:4:p:368-396
    Contact details of provider: Web page:

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:ids:ijaape:v:6:y:2010:i:4:p:368-396. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Graham Langley)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.