Firm-specific determinants of continuous corporate disclosures

Debreceny, Roger; Rahman, Asheq

doi:10.1016/j.intacc.2005.06.002

Cited by 103 publications

(64 citation statements)

References 27 publications

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“…The effect of industry. Debreceny and Rahman (2005) suggested that different corporate reporting policies and accounting choices could prevail in different industries given the differences in technologies and the nature of activity. For instance, Dechow and Dichev (2001) pointed out that the industrial sector is characterized by a longer firm production cycle due to unfinished production activities and the completion and sale of their products.…”

Section: Timely Disclosure and The Cost Of Debtmentioning

confidence: 99%

Audit Quality, Timely Disclosure, and the Cost of Debt: Tunisian Evidence

Achek¹,

Gallali²

2015

JMAA

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The aim of this study is to investigate the effect of auditor type and earnings reporting lag on the cost of debt for the Tunisian setting. Our sample consists of 32 Tunisian companies for the period of 2003-2012. Audit quality is measured by auditor size (Big 4 versus non-Big 4) and timely disclosure is proxied by earnings reporting lag.Results show that auditor type is negatively associated with the cost of debt. By contrast, the association between earnings announcement lag and the cost of debt is positive and significant. When testing for the moderating effects of industry and listing status, we document that these associations are more pronounced for industrial companies and listed firms. Finally, the period of investigation slightly moderates the examined associations, since financial institutions become more sensitive to the tardy communication of information and less concerned with auditor type following some economic and political troubles in Tunisia between 2010 and 2012. Our findings have policy implications for managers in the Tunisian setting and other developing economies similar to Tunisia given the crucial role played by debt as an important source of external finance for companies.

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Section: Timely Disclosure and The Cost Of Debtmentioning

confidence: 99%

Audit Quality, Timely Disclosure, and the Cost of Debt: Tunisian Evidence

Achek¹,

Gallali²

2015

JMAA

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“…In several papers, items are not weighted to avoid subjectivity issues (Debreceny & Rahman, 2005;Khadaroo, 2005;Paturel, Matoussi, & Jouini, 2006;Abdelsalam et al, 2007;Jouini, 2007;Gabteni, 2011).…”

Section: Content Analysis Of Websites and Scoringmentioning

confidence: 99%

“…In some scientific papers (Debreceny & Rahman, 2005;Paturel et al, 2006;Ben Rhouma & Cormier, 2007;Jouini, 2007), the communication score is regressed according to explanatory variables in order to highlight the determinants of this score.…”

Section: Linear Regressionmentioning

confidence: 99%

“…The model tested took on the following shape: We built some hypotheses and highlighted the independent variables thanks to a literature review about the determinants of internet financial disclosure (Craven & Marston, 1999;Skaife, Johnstone, & Warfield, 1999;Ho & Wong, 2001;Larran & Giner, 2002;Bonson & Escobar, 2002;Debreceny, Gray, & Rahman, 2002;Ettredge, Richardson, & Scholz, 2002;Marston, 2003;Oyelere et al, 2003;Rodriguez & Menezes, 2003;Xiao et al, 2004;Mendes-Da-Silva & Christensen, 2004;Laswad, Fisher, & Oyelere, 2005;Debreceny & Rahman, 2005;Paturel et al, 2006;Bollen, Hassink, & Bozic, 2006;Andrikopoulos & Diakidis, 2007;Almilia, 2009a;2009b;Oxibar, 2010). Table 4 describes how the independent variables are measured.…”

Section: Linear Regressionmentioning

confidence: 99%

“…First of all, we use the content analysis of websites to evaluate the level of internet financial disclosure and get a communication score. Then, we use linear regression to highlight the explanatory variables of this score (Debreceny & Rahman, 2005;Paturel et al, 2006;Ben Rhouma & Cormier, 2007;Jouini, 2007).…”

Section: Characteristics Of Gtmentioning

confidence: 99%

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Methodological Approaches to Study Internet Financial Communication

Laetitia¹

2015

JMAA

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The aim of this paper is to show how qualitative and quantitative approaches can be complementary to study internet financial communication in a thesis by papers and how grounded theory (GT) can be the link among the different papers of the thesis. The study context of our thesis was the unregulated markets of New York Stock What was the most specific on those markets and at the beginning of our problematic is that there is no obligation of communication. And so, we wondered, "Do listed firms on unregulated markets of Brussels make a voluntary effort of internet financial communication?". Other research questions followed this starting question.Our thesis was composed of four papers; each of them used a methodology to answer a specific research question.This paper aims at showing how qualitative and quantitative approaches can be complementary to study internet financial communication in a thesis by papers and how grounded theory (GT) can be the link among the different papers of the thesis. This paper is organized as follows: First, we present the context of the study: the unregulated markets of New York Stock Exchange (NYSE) Euronext Brussels and the problematic rose from this context. Then, we expose the different methodological approaches used in our researches: content analysis of websites and scoring, linear regression, paired sample, and interviews. Finally, we demonstrate how GT was the general methodological travel among the papers: Every article had for vocation to try to answer the questions raised by the previous article.

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Disclosure by Public Utility Companies on Internet Sites

Rija

2016

Country Experiences in Economic Development, Management and Entrepreneurship

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Firm-specific determinants of continuous corporate disclosures

Cited by 103 publications

References 27 publications

Audit Quality, Timely Disclosure, and the Cost of Debt: Tunisian Evidence

Audit Quality, Timely Disclosure, and the Cost of Debt: Tunisian Evidence

Methodological Approaches to Study Internet Financial Communication

Disclosure by Public Utility Companies on Internet Sites

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