| 000 | 01429cam a2200205 4500500 | ||
|---|---|---|---|
| 005 | 20250121115033.0 | ||
| 041 | _afre | ||
| 042 | _adc | ||
| 100 | 1 | 0 |
_aEzzine, Hanene _eauthor |
| 245 | 0 | 0 | _aCorporate e-Governance as a Determinant of Digital Transformation |
| 260 | _c2024. | ||
| 500 | _a74 | ||
| 520 | _aSince 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. | ||
| 690 | _aCorporate Governance Disclosure | ||
| 690 | _aDigitalization | ||
| 690 | _aCorporate Governance Disclosure | ||
| 690 | _aDigitalization | ||
| 786 | 0 | _nRecherches en Sciences de Gestion | o 159 | 6 | 2024-02-26 | p. 327-347 | 2259-6372 | |
| 856 | 4 | 1 | _uhttps://shs.cairn.info/journal-recherches-en-sciences-de-gestion-2023-6-page-327?lang=en&redirect-ssocas=7080 |
| 999 |
_c548052 _d548052 |
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