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Article Dans Une Revue Journal of Applied Business Research Année : 2015

Signaling Firm Performance Through Corporate Voluntary Disclosure

Anthony Miloudi
  • Fonction : Auteur
Ramzi Benkraiem

Résumé

The present study empirically investigates the link between corporate voluntary disclosure and firm performance. The empirical analyses show a positive relationship between disclosure indexes and firm performance proxies. They provide evidence that the level of voluntary information disclosed in annual reports plays a significant signaling role of firm performance. However, the extent of this role depends on the nature of the voluntary disclosure, i.e. strategic, financial or corporate governance information.
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Dates et versions

hal-01122674 , version 1 (04-03-2015)

Identifiants

  • HAL Id : hal-01122674 , version 1

Citer

Amal Hamrouni, Anthony Miloudi, Ramzi Benkraiem. Signaling Firm Performance Through Corporate Voluntary Disclosure. Journal of Applied Business Research, 2015, 31 (2), pp.609-620. ⟨hal-01122674⟩
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