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dc.contributor.authorBen Ali, Chiraz
dc.contributor.authorGettler-Summa, Mireille
dc.date.accessioned2009-06-25T09:26:59Z
dc.date.available2009-06-25T09:26:59Z
dc.date.issued2007-04
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/476
dc.language.isoenen
dc.subjectcorporate governanceen
dc.subjectDisclosure qualityen
dc.subjectownership structureen
dc.subjectagency theoryen
dc.subject.ddc658.4en
dc.subject.classificationjelL1en
dc.subject.classificationjelM12
dc.titleDisclosure Quality and Ownership Structure: Evidence from the French Stock Marketen
dc.typeCommunication / Conférenceen_US
dc.description.abstractenThis paper aims to examine the effect of many ownership features on firm's disclosure quality using the theoretical framework of the agency theory, which states that investors information demand increases with agency costs of the firm. Public ownership increases agency costs and therefore should improve shareholders' information need and enhance disclosure. After controlling for size, debt and multi-quotation, our tests indicate significant negative associations between disclosure quality and ownership concentration, family control and separation between voting and cash flow rights. The results also show that French listed firms providing good disclosure are more likely to offer stock option plans for their executives, are listed on American stock exchange and are included in CAC40 indexen
dc.description.sponsorshipprivateouien
dc.subject.ddclabelDirection d'entrepriseen
dc.relation.conftitleBritish accounting association annual conference 2007en
dc.relation.confdate2007-04
dc.relation.confcityLondresen
dc.relation.confcountryRoyaume-Unien


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