Corporate Board Characteristics and the Informativeness of Accounting Earnings: Evidence from Tunisia
|Author(s)||by Nesrine Klai, Abdelwahed Omri|
|Keywords||Corporate governance, board of directors, identity of directors, informativeness of accounting earnings, emerging market, Tunisian firms.|
|Open Access||Access PDF Open in New Tab|
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.
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