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2024
- handle: 10670/1.s2b6g5
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Corporate Governance Disclosure Digitalization Corporate Governance Disclosure DigitalizationSujets proches
Governance, CorporateCiter ce document
Hanene Ezzine, « Corporate e-Governance as a Determinant of Digital Transformation », Recherches en Sciences de Gestion, ID : 10670/1.s2b6g5
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Résumé
Since the COVID-19 pandemic, reinforcing a digital transformation is a priority for most firms. Our paper focuses on relevance of digitalization for the improvement of corporate governance and transparency. This study empirically investigates on the factors that impact corporate e governance disclosure level of SBF120 firms for 2019. We have constructed three indexes: AR, MAF and Website Indexes. Two main results are achieved. First, corporate websites do not represent a significant source of financial information. Second, firms make intensive use of the internet as a medium for disseminating corporate governance through annual reports and MAF website, but an option for marketing communications strategies via their website.