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Corporate governance information disclosure on the websites

Corporate governance information disclosure on the websites The purpose of this study is to explain the relationship between company-specific characteristics and the extent of enterprise government (GC) information disclosed on the websites of 91 SBF 120 companies. The empirical results show that for the French context, the size of enterprises, profitability and board size are the most important factors influencing corporate governance disclosure (CGD) through their websites. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Accounting, Auditing and Performance Evaluation Inderscience Publishers

Corporate governance information disclosure on the websites

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Publisher
Inderscience Publishers
Copyright
Copyright © Inderscience Enterprises Ltd
ISSN
1740-8008
eISSN
1740-8016
DOI
10.1504/ijaape.2021.121496
Publisher site
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Abstract

The purpose of this study is to explain the relationship between company-specific characteristics and the extent of enterprise government (GC) information disclosed on the websites of 91 SBF 120 companies. The empirical results show that for the French context, the size of enterprises, profitability and board size are the most important factors influencing corporate governance disclosure (CGD) through their websites.

Journal

International Journal of Accounting, Auditing and Performance Evaluation – Inderscience Publishers

Published: Jan 1, 2021

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