Ben Othman, Hakim; Zéghal, Daniel - In: Corporate governance in less developed and emerging …, (pp. 125-155). 2008
Purpose – This study examines country-level attributes that impact on Corporate Governance Disclosure (CGD) depending on the emerging market country's legal system. Methodology/approach – We evaluate CGD level using 749 annual reports (year ended 2006) in 57 emerging market countries. We...