Purpose – The purpose of this paper is to examine whether non‐mandated earnings disclosures include value‐relevant information and affect information asymmetry and stock market liquidity. Design/methodology/approach – The event study methodology explores the informational content of...

Purpose – The purpose of this paper is to examine the effect of institutional investors’ ownership and type on information asymmetry and stock market liquidity in France. Design/methodology/approach – The sample includes 162 French-listed firms from 2007 to 2009. The methodology relies on...

Purpose This paper aims to investigate the joint effect of board independence and gender diversity on the effectiveness of boards in monitoring CEO compensation in a continental European context, i.e. France. Design/methodology/approach Fixed-effect regressions are used to study the impact of...

Purpose – The purpose of this paper is to consider the determinants of web‐based corporate reporting by French‐listed firms. Design/methodology/approach – The paper is based on a literature review of the determinants of web‐based corporate disclosures and is both descriptive and...

Purpose The purpose of this paper is to shed light on the effect of family ownership on corporate tax avoidance. It also investigates whether audit quality affects tax avoidance practices by family firms. Design/methodology/approach Based on a sample of 55 Tunisian listed companies from 2008 to...

Purpose – The purpose of this paper is to develop and test a conceptual model of bank performance. Design/methodology/approach – The papers build a system of causal relationships between market structure, strategic choice and bank performance using the path analysis method. The sample...