Corporate Board Characteristics and the Informativeness of Accounting Earnings: Evidence from Tunisia

Journal Title: International Journal of Financial Economics - Year 2013, Vol 1, Issue 4

Abstract

In this paper, we examine the relationship between the board characteristics and the informativeness of accounting earnings for a sample of Tunisian firms. Using panel data methodology, we provide evidence that board composition affects the information content of accounting incomes in Tunisian context. Particularly, board independence and identity of directors enhance the earnings quality. However, the non duality CEO/chairman is negatively related to the informativeness of accounting incomes. Our findings confirm that the board of directors is an appropriate governance mechanism in monitoring managers and improving corporate transparency in Tunisian firms.

Authors and Affiliations

Nesrine Klai, Abdelwahed Omri

Keywords

Related Articles

Cashless Policy and Economic Growth: Beyond Theories, Empiricism to Realism

This paper focuses on reforms in the payment system in Nigeria in what is popularly referred to as the cashless policy and the inherent advantages of the policy with a background knowledge and reference to studies on o...

Impact of Corporate Social Responsibility on Customer Satisfaction and Retention: Evidence from the Banking Sector of Pakistan

This study explores the impact of five dimensions of Corporate Social Responsibility on customer satisfaction and retention in the banking sector of Pakistan. The conceptual framework has been developed using five dime...

Public Health Expenditure and Health Outcomes in Nigeria

One of the numerous responsibilities of the government of any country is to invest in the various sectors of the economy. This should however be channeled to the appropriate sectors, such as the health sector, that wil...

The Role of Oil Prices and Real Exchange Rate on the Output Growth in Nigeria

This study empirically examines the impact of oil price and exchange rate on Nigerian economy. Data spanning over the period of 1970 to 2012 was used and we applied the stationary tests, vector autoregressive model and...

The Effect of Stock Market Performance on Economic Growth in Ghana

The purpose of this study was to examine the effect of stock market performance on economic growth in Ghana using time series data from 2000 to 2012. Quarterly Data was collected for thirteen 13 years from (2000 to 201...

Download PDF file
  • EP ID EP27250
  • DOI -
  • Views 415
  • Downloads 12

How To Cite

Nesrine Klai, Abdelwahed Omri (2013). Corporate Board Characteristics and the Informativeness of Accounting Earnings: Evidence from Tunisia. International Journal of Financial Economics, 1(4), -. https://europub.co.uk/articles/-A-27250