For a New Method of Calculating the Disclosure Index

• Autorzy: Hedi Baazaoui
• Języki publikacji: EN

Abstrakty

EN

In this paper, we have proposed a new method for calculating the disclosure index, which consists of calculating the basic score by accounting standard or category of information and determining the overall disclosure index, which is the average of the elementary scores. Through two French and Canadian samples, we found significant differences between the mandatory, voluntary and total disclosure indices calculated using the proposed method and the current method. (original abstract)

Słowa kluczowe

EN

Information disclosure; Disclosure of financial statements; Enterprises study

PL

Jawność informacji; Jawność sprawozdań finansowych; Badanie przedsiębiorstw

• Czasopismo: Copernican Journal of Finance & Accounting
• Rocznik: 2020
• Tom: 9
• Numer: nr 2
• Strony: 9--24

Twórcy

autor

Hedi Baazaoui

• University of Kairouan, Tunisia

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Identyfikatory

DOI

10.12775/CJFA.2020.005