Corporate governance and R%D disclosure in listed French companies

Ahmed Zemzem, Sameh Mekaoui and Yokna Karoui

International Journal of Managerial and Financial Accounting, 2015, vol. 7, issue 2, 114-133

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.

Keywords: corporate governance; R%D disclosure; research and development; voluntary disclosure; SBF 250; board of directors; ownership structure; audit committee; annual reports; family ownership; France. (search for similar items in EconPapers)
Date: 2015
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.inderscience.com/link.php?id=71196 (text/html)
Access to full text is restricted to subscribers.

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:ids:injmfa:v:7:y:2015:i:2:p:114-133

Access Statistics for this article

More articles in International Journal of Managerial and Financial Accounting from Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().