Hedi Baazaoui



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.


disclosure index; disclosure; IAS/IFRS information

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ISSN 2300-1240 (print)
ISSN 2300-3065 (online)

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