Societal Information Disclosure and the Cost of Equity: the Case of Tunisian Companies

Societal Information Disclosure and the Cost of Equity: the Case of Tunisian Companies

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4QNVZ

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Societal Information Disclosure and the Cost of Equity: the Case of Tunisian Companies

Dr. MarjAne RABAH GANA Business and Accounting high institute of Bizerte

Mejda DAKHLAOUI

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Abstract

The purpose of this article is to identify the determinants of social and environmental disclosure and its relationship with the cost of equity. The sample used is composed of 36 Tunisian listed companies over the period 2001-2005. Results show that, in accordance with the theory of legitimacy, some parameters of the company affect its societal disclosure index. These variables are the size of the company and its membership to the financial sector. Moreover, a significant nonlinear relation is highlighted between the disclosure index and the future cost of equity. It is negative for low levels and positive for higher levels.

Societal Information Disclosure and the Cost of Equity: the Case of Tunisian Companies

The purpose of this article is to identify the determinants of social and environmental disclosure and its relationship with the cost of equity. The sample used is composed of 36 Tunisian listed companies over the period 2001-2005. Results show that, in accordance with the theory of legitimacy, some parameters of the company affect its societal disclosure index. These variables are the size of the company and its membership to the financial sector. Moreover, a significant nonlinear relation is highlighted between the disclosure index and the future cost of equity. It is negative for low levels and positive for higher levels.

Authors

Dr. MarjAne RABAH GANA Business and Accounting high institute of Bizerte

Mejda DAKHLAOUI

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How to Cite

Dr. MarjAne RABAH GANA. 1970. “. Global Journal of Management and Business Research – B: Economic & Commerce GJMBR-B Volume 11 (GJMBR Volume 11 Issue B7): .

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Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

GJMBR Volume 11 Issue B7
Pg. 1- 8

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Submission Received April 17, 2011
Accepted May 12, 2011
Published May 22, 2011

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Article Matrices

Total Score: 107

Country: Tunisia

Subject: Global Journal of Management and Business Research - B: Economic & Commerce

Authors: Dr. MarjAne RABAH GANA,Mejda DAKHLAOUI (PhD/Dr. count: 1)

View Count (all-time): 96

Total Views (Real + Logic): 20660

Total Downloads (simulated): 10754

Publish Date: 1970 01, Thu

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