Mekaoui, Sameh; Brahem, Emna; Moalla, Hanen - In: Journal of Financial Reporting and Accounting 20 (2020) 1, pp. 97-126
Purpose: This study aims to investigate, on the one hand, the impact of the Tunisian Revolution and internal governance mechanisms (especially, the ownership structure and the board of directors structure on the extent of voluntary information disclosure [VID]) and on the other hand, the...