References
- Abdur, R. (2010). Corporate characteristics, governance attributes and the extent of voluntary disclosure in Bangladesh. Asian Journal of Management Research, 5, 51–65.
- Aggarwal, R., Erel, I., Ferreira, M., & Matos, P. (2011). Does governance travel around the world? Evidence from institutional investors Journal of Financial Economics, 100, 154–181.
- Akhtaruddin, M., Hossain, M. A., Hossain, M., & Yao, L. (2009). Corporate governance and voluntary disclosure in corporate annual reports of Malaysian listed firms. The Journal of Applied Management Accounting Research, 10, 100–190.
- Allegrini, M., & Greco, G. (2013). Corporate boards, audit committees and voluntary disclosure: evidence from Italian listed companies. Journal of Management and Governance, 17, 187–216.
- Barako, D. G., Hancock, P., & Izan, H. Y. (2006). Factors influencing voluntary corporate disclosure by Kenyan companies. Corporate Governance: An International Review, 14, 107–125.https://doi.org/10.1111/corg.2006.14.issue-2
- Beasley, M. S., & Petroni, K. R. (2001). Board independence and audit-firm type. Auditing: A Journal of Practice & Theory, 20, 97–114.
- Botosan, C. A. (1997). Disclosure level and the cost of equity capital. The Accounting Review, 72, 323–349.
- Bushman, R., Chen, Q., Engel, E., & Smith, A. (2004). Financial accounting information, organizational complexity and corporate governance systems. Journal of Accounting and Economics, 37, 167–201.
- Chakroun, R., & Matoussi, H. (2012). Determinants of the extent of voluntary disclosure in the annual reports of the Tunisian firms. Accounting and Management Information Systems, 11, 335–370.
- Chekili, S. (2012). Impact of some governance mechanisms on earnings management: An empirical validation within the Tunisian market. Journal of Business Studies Quarterly, 3, 95–104.
- Chen, C. J. P., & Jaggi, B. L. (2000). Association between independent non-executive directors, family control and financial disclosures in Hong Kong. Journal of Accounting and Public Policy, 19, 285–310.https://doi.org/10.1016/S0278-4254(00)00015-6
- Chen, J., Duh, R. R., & Shiue, F. N. (2008). The effect of audit committees on earnings–return association: Evidence from foreign registrants in the United States. Corporate Governance: An International Review, 16, 32–40.https://doi.org/10.1111/corg.2008.16.issue-1
- Cheng, E. C. M., & Courtenay, S. M. (2006). Board composition, regulatory regime and voluntary disclosure. The International Journal of Accounting, 41, 262–289.https://doi.org/10.1016/j.intacc.2006.07.001
- Chtourou, S. M., Bédard, J., & Courteau, L. (2001). Corporate governance and earnings management. Accounting and Public Policy, 19, 139–160.
- Davidson, R., Goodwin-Stewart, J., & Kent, P. (2005). Internal governance structures and earnings management. Accounting & Finance, 45, 241–267.
- De Angelo, H., & Rice, E. M. (1983). Anti-takeover charter amendments and stockholder wealth. Journal of Financial Economics, 11, 329–360.
- Dechow, M. P., Sloan, R. G., & Sweeney, A. P. (1995). Detecting earnings management. The Accounting Review, 70, 193–225.
- Depoers, F. (2000). L’offre volontaire d’information des sociétés cotées: concept et mesure. Comptabilité Contrôle Audit, 6, 115–131.https://doi.org/10.3917/cca.062.0115
- Donnelly, R., & Mulcahy, M. (2008). Board structure, ownership, and voluntary disclosure in Ireland. Corporate Governance: An International Review, 16, 416–429.https://doi.org/10.1111/corg.2008.16.issue-5
- Eng, L., & Mak, Y. (2003). Corporate governance and voluntary disclosure. Journal of Accounting and Public Policy, 22, 325–345.https://doi.org/10.1016/S0278-4254(03)00037-1
- Fama, E., & Jensen, M. (1983). Separation of ownership and control. The Journal of Law and Economics, 26, 301–326.https://doi.org/10.1086/jle.1983.26.issue-2
- Forker, J. (1992). Corporate governance and disclosure quality. Accounting and Business Research, 22, 111–124.https://doi.org/10.1080/00014788.1992.9729426
- Haniffa, T. E., & Cooke, R. (2002). Culture, corporate governance and disclosure in Malaysian corporations. Abacus, 38, 317–349.
- Ho, S., & Shun Wong, K. S. (2001). A study of the relationship between corporate governance structures and the extent of voluntary disclosure. Journal of International Accounting, Auditing and Taxation, 10, 139–156.https://doi.org/10.1016/S1061-9518(01)00041-6
- Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3, 305–360.https://doi.org/10.1016/0304-405X(76)90026-X
- Khlifi, F., & Bouri, A. (2007). Determinants of internet financial reporting. Investment Research and Analysis Journal, 1, 4–15.
- Patelli, L., & Prencipe, A. (2007). The relationship between voluntary disclosure and independent directors in the presence of a dominant shareholder. European Accounting Review, 16, 5–33.https://doi.org/10.1080/09638180701265820
- Piot, C., & Janin, R. (2007). External auditors, audit committees and earnings management in france. European Accounting Review, 16, 429–454.https://doi.org/10.1080/09638180701391030
- Porta, R. L., Lopez-de-Silanes, F., Shleifer, A., & Vishny, R. W. (1998). Law and finance. Journal of Political Economy, 106, 1113–1155.https://doi.org/10.1086/250042
- Raffournier, B. (1990). “La théorie positive de la comptabilité : une revue de la littérature. Economie et Société (Série Sciences de Gestion), 16, 137–166.
- Raman, K., & Shahrur, H. (2008). Relationship-specific investments and earnings management: Evidence on corporate suppliers and customers. The Accounting Review, 83, 1041–1081.https://doi.org/10.2308/accr.2008.83.4.1041
- Samaha, K., Dahawy, K., Hussainey, K., & Stapleton, P. (2012). The extent of corporate governance disclosure and its determinants in a developing market: The case of Egypt. Advances in Accounting, 28, 168–178.https://doi.org/10.1016/j.adiac.2011.12.001
- Sánchez-Ballesta, J. P., & García-Meca, E. (2009). Ownership structure, discretionary accruals, and the informativeness of earnings. Corporate Governance: An International Review, 15, 677–691.
- Souid, S., & Stepniewski, Y. (2010). Rôle du conseil d’administration et gestion des résultats. La Revue des Sciences de Gestion, 3–4, 35–41.
- Uzun, H., Szewczyk, S. H., & Varma, R. (2004). Board composition and corporate fraud. Financial Analysts Journal, 60, 33–43.https://doi.org/10.2469/faj.v60.n3.2619