Signaling Firm Performance Through Corporate Voluntary Disclosure

Amal Hamrouni, Anthony Miloudi () and Ramzi Benkraiem
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Amal Hamrouni: GEREM - Groupe d 'Etudes et de Recherche en Economie et Management - UPVD - Université de Perpignan Via Domitia - CNRS - Centre National de la Recherche Scientifique

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Abstract: The present study empirically investigates the link between corporate voluntary disclosure and firm performance. The empirical analyses show a positive relationship between disclosure indexes and firm performance proxies. They provide evidence that the level of voluntary information disclosed in annual reports plays a significant signaling role of firm performance. However, the extent of this role depends on the nature of the voluntary disclosure, i.e. strategic, financial or corporate governance information.

Keywords: Data Envelopment Analysis.; Firm Performance; Signaling Theory; Voluntary Disclosure (search for similar items in EconPapers)
Date: 2015-01
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Citations: View citations in EconPapers (8)

Published in Journal of Applied Business Research, 2015, 31 (2), pp.609-620

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01122674

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