FOR A NEW METHOD OF CALCULATING THE DISCLOSURE INDEX

Hedi Baazaoui ()
Additional contact information
Hedi Baazaoui: University of Kairouan, Tunisia

Copernican Journal of Finance & Accounting, 2020, vol. 9, issue 2, 9-24

Abstract: In this paper, we have proposed a new method for calculating the disclosure index, which consists of calculating the basic score by accounting standard or category of information and determining the overall disclosure index, which is the average of the elementary scores. Through two French and Canadian samples, we found significant differences between the mandatory, voluntary and total disclosure indices calculated using the proposed method and the current method.

Keywords: disclosure index; disclosure; IAS/IFRS information (search for similar items in EconPapers)
Date: 2020
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://apcz.umk.pl/czasopisma/index.php/CJFA/article/view/CJFA.2020.005/26211 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cpn:umkcjf:v:9:y:2020:i:2:p:9-24

Access Statistics for this article

Copernican Journal of Finance & Accounting is currently edited by Leszek Dziawgo

More articles in Copernican Journal of Finance & Accounting from Uniwersytet Mikolaja Kopernika
Bibliographic data for series maintained by Miroslawa Buczynska ().