Corporate Board Characteristics and the Informativeness of Accounting Earnings: Evidence from Tunisia

Nesrine Klai and Abdelwahed Omri

International Journal of Financial Economics, 2013, vol. 1, issue 4, 133-142

Abstract: In this paper, we examine the relationship between the board characteristics and the informativeness of accounting earnings for a sample of Tunisian firms. Using panel data methodology, we provide evidence that board composition affects the information content of accounting incomes in Tunisian context. Particularly, board independence and identity of directors enhance the earnings quality. However, the non duality CEO/chairman is negatively related to the informativeness of accounting incomes. Our findings confirm that the board of directors is an appropriate governance mechanism in monitoring managers and improving corporate transparency in Tunisian firms.

Keywords: Corporate governance; board of directors; identity of directors; informativeness of accounting earnings; emerging market; Tunisian firms. (search for similar items in EconPapers)
Date: 2013
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://rassweb.org/admin/pages/ResearchPapers/Paper4_1496410795.pdf (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:rss:jnljfe:v1i4p4

Access Statistics for this article

More articles in International Journal of Financial Economics from Research Academy of Social Sciences
Bibliographic data for series maintained by Danish Khalil ().