The Determinants of the Quality of Financial Information Disclosed by French Listed Companies

Authors

  • Jouini Fathi Faculty of economic and management of Sousse, Tunisia

Abstract

This study examines the relationship between the quality of financial information disclosed and governance mechanisms on certain features of the board, ownership structure and control system for French companies listed on the SBF 250 for a period of five years from 2004 to 2008. The quality of financial information is approximated by the discretionary accruals and with a disclosure index with 78 items. The result shows a positive effect of certain variables such as the size of the board of directors, the members' attendance at Board meetings and the presence of the Big 4 and the presence of a dual listing.

DOI: 10.5901/mjss.2013.v4n2p319

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Published

2013-05-01

Issue

Vol. 4 No. 2 (2013): May 2013

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

How to Cite

The Determinants of the Quality of Financial Information Disclosed by French Listed Companies. (2013). Mediterranean Journal of Social Sciences, 4(2), 319. https://www.richtmann.org/journal/index.php/mjss/article/view/218