Botti, Laurent; Boubaker, Sabri; Hamrouni, Amal; … - In: Review of Accounting and Finance 13 (2014), pp. 43-64
Purpose –This paper aims to shed some light on the role of boards of directors in improving internet financial reporting (IFR) quality. Design/methodology/approach – The empirical study uses a data envelopment analysis (DEA) approach on a sample of 32 French firms belonging to the CAC40...