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

Walid Ben Amar and Ameur Boujenoui

ACCRA, 2008, vol. 14, issue 1, 169-190

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.

Keywords: corporate disclosure; information transparency; corporate governance; Canada (search for similar items in EconPapers)
Date: 2008
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