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Corporate governance and R%D disclosure in listed French companies

Author

Listed:
  • Ahmed Zemzem
  • Sameh Mekaoui
  • Yokna Karoui

Abstract

Our aim is to examine the impact of corporate governance mechanisms (board of directors, ownership structure and audit committee) on the level of R%D voluntary disclosure. For a sample composed by 20 firms belonging to the SBF 250 index, we have analysed their annual reports for a period from 2005 to 2008. Results show that the size of the board of directors and the institutional ownership have a significant effect on the level of R%D voluntary disclosure. The family ownership seems to be significant, but at a less significant level.

Suggested Citation

  • Ahmed Zemzem & Sameh Mekaoui & Yokna Karoui, 2015. "Corporate governance and R%D disclosure in listed French companies," International Journal of Managerial and Financial Accounting, Inderscience Enterprises Ltd, vol. 7(2), pages 114-133.
    • Handle: RePEc:ids:injmfa:v:7:y:2015:i:2:p:114-133
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