The Voluntary Disclosure Determinants in French Family Firms-Reference-Cited by-同舟云学术

The Voluntary Disclosure Determinants in French Family Firms

Published:2022-06-24 Issue: Volume: Page:179-199
ISSN:2327-3372
Container-title:Sustainable Development of Human Resources in a Globalization Period
language:
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Author:

Bechir Chenguel¹,Mansour Nadia²^ORCID,Brahmi Mohsen³^ORCID

Affiliation:

1. Higher Institute of Informatics and Management of Kairouan, Kairouan University, Tunisia

2. Faculty of EM, University of Sousse, Tunisia & University of Salamanca, Spain

3. Faculty FEM, University of Sfax, Tunisia

Abstract

The chapter studies the degree of voluntary disclosure of the French family companies and assesses the impact of several corporate governance determinants on this disclosure. The sample consists of annual reports from 142 listed French family companies for the year 2020. The empirical results show that the size of the company, the independence of the board of directors, and the size of the audit firm have a positive and significant influence on the level of voluntary disclosure, while the age of the company, contrary to the pre-determinant hypothesis, has a negative influence on the level of voluntary disclosure. On the other hand, the relationship was not significant between the dependent variable voluntary disclosure and the independent variables, which are leverage degree and concentration of ownership. The original value of this chapter is to identify the impact of certain characteristics on the level of disclosure in the annual reports of listed French firms.

Publisher

IGI Global

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