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Mécanismes de gouvernance d'entreprise et divulgation volontaire: Le cas du Bahreïn

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Description

L'objectif principal de cette étude est d'examiner l'association entre la composition du conseil d'administration, l'existence de comités d'audit, la structure de propriété et le niveau de divulgation volontaire dans les rapports annuels des sociétés cotées à la Bourse de Bahreïn. Les informations ont été générées par une analyse de contenu des rapports annuels. Une liste de contrôle de divulgation composée de trente éléments a été identifiée à partir de recherches précédentes et un indice de divulgation volontaire auto-construit a été développé. Des statistiques descriptives, des corrélations et des analyses de régression ont été utilisées pour tester les hypothèses de recherche. Contrairement aux attentes et conformément à certaines études empiriques antérieures, les résultats indiquent qu'il n'y a pas de relation entre l'étendue de la divulgation volontaire et la composition du conseil d'administration et des comités d'audit, mais qu'il existe une relation négative et faible avec la concentration de la propriété. Les résultats de l'étude indiquent que le conseil d'administration, le directeur général et le comité d'audit sont les principaux responsables de la gouvernance d'entreprise. L'article se termine par quelques recommandations et suggère quelques domaines de recherche future.

Product Specifications

Format
paperback
Domain
Amazon UK
Release Date
24 May 2021
Listed Since
29 May 2021

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