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

1
Dr. MarjAne RABAH GANA
Dr. MarjAne RABAH GANA
2
Mejda DAKHLAOUI
Mejda DAKHLAOUI
1 Business and Accounting high institute of Bizerte

Send Message

To: Author

GJMBR Volume 11 Issue B7

Article Fingerprint

ReserarchID

4QNVZ

Societal Information Disclosure and the Cost of Equity: the Case of Tunisian Companies Banner
  • English
  • Afrikaans
  • Albanian
  • Amharic
  • Arabic
  • Armenian
  • Azerbaijani
  • Basque
  • Belarusian
  • Bengali
  • Bosnian
  • Bulgarian
  • Catalan
  • Cebuano
  • Chichewa
  • Chinese (Simplified)
  • Chinese (Traditional)
  • Corsican
  • Croatian
  • Czech
  • Danish
  • Dutch
  • Esperanto
  • Estonian
  • Filipino
  • Finnish
  • French
  • Frisian
  • Galician
  • Georgian
  • German
  • Greek
  • Gujarati
  • Haitian Creole
  • Hausa
  • Hawaiian
  • Hebrew
  • Hindi
  • Hmong
  • Hungarian
  • Icelandic
  • Igbo
  • Indonesian
  • Irish
  • Italian
  • Japanese
  • Javanese
  • Kannada
  • Kazakh
  • Khmer
  • Korean
  • Kurdish (Kurmanji)
  • Kyrgyz
  • Lao
  • Latin
  • Latvian
  • Lithuanian
  • Luxembourgish
  • Macedonian
  • Malagasy
  • Malay
  • Malayalam
  • Maltese
  • Maori
  • Marathi
  • Mongolian
  • Myanmar (Burmese)
  • Nepali
  • Norwegian
  • Pashto
  • Persian
  • Polish
  • Portuguese
  • Punjabi
  • Romanian
  • Russian
  • Samoan
  • Scots Gaelic
  • Serbian
  • Sesotho
  • Shona
  • Sindhi
  • Sinhala
  • Slovak
  • Slovenian
  • Somali
  • Spanish
  • Sundanese
  • Swahili
  • Swedish
  • Tajik
  • Tamil
  • Telugu
  • Thai
  • Turkish
  • Ukrainian
  • Urdu
  • Uzbek
  • Vietnamese
  • Welsh
  • Xhosa
  • Yiddish
  • Yoruba
  • Zulu

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 . 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.

Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

Data Availability

Not applicable for this article.

Dr. MarjAne RABAH GANA. 1970. \u201cSocietal Information Disclosure and the Cost of Equity: the Case of Tunisian Companies\u201d. Global Journal of Management and Business Research - B: Economic & Commerce GJMBR-B Volume 11 (GJMBR Volume 11 Issue B7): .

Download Citation

Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

Keywords
Classification
Not Found
Version of record

v1.2

Issue date

Language

English

Experiance in AR

The methods for personal identification and authentication are no exception.

Read in 3D

The methods for personal identification and authentication are no exception.

Article Matrices
Total Views: 20712
Total Downloads: 11204
2026 Trends
Research Identity (RIN)
Related Research

Published Article

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 . 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.

Our website is actively being updated, and changes may occur frequently. Please clear your browser cache if needed. For feedback or error reporting, please email [email protected]
×

This Page is Under Development

We are currently updating this article page for a better experience.

Request Access

Please fill out the form below to request access to this research paper. Your request will be reviewed by the editorial or author team.
X

Quote and Order Details

Contact Person

Invoice Address

Notes or Comments

This is the heading

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Ut elit tellus, luctus nec ullamcorper mattis, pulvinar dapibus leo.

High-quality academic research articles on global topics and journals.

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

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

Research Journals