For a New Method of Calculating the Disclosure Index

Abstract

In this paper, we have proposed a new method for calculating the disclosure index, which consists of calculating the basic score by accounting standard or category of information and determining the overall disclosure index, which is the average of the elementary scores. Through two French and Canadian samples, we found significant differences between the mandatory, voluntary and total disclosure indices calculated using the proposed method and the current method.

Nexus between corporate governance disclosure and firm performance

“…It contributes significantly to accountability, transparency, and integrity. The cornerstone of corporate financial reporting is the disclosure of information (Palea, 2015;Baazaoui, 2020). The purpose of the CGDI is to evaluate the accurateness, completeness, and usefulness of the information that corporations publish in their annual reports and financial statements and to determine the level to which they have done so (Sharif & Ming, 2015).…”