Othman, Hakim Ben; Zeghal, Daniel - In: International Journal of Accounting, Auditing and … 6 (2010) 4, pp. 368-396
The objective of this study is to examine transparency and disclosure (henceforth T&D) determinants for Middle Eastern and North African (MENA) companies. Using a sample of 216 annual reports for companies followed by S&P/IFC and pertaining to 13 MENA emerging markets, we expect that the...