Determinants of voluntary disclosure in the context of moroccan state-owned enterprises
- Autores: Saadi Ghizlane, Baghar Nezha
- Localización: International Journal of Professional Business Review: Int. J. Prof.Bus. Rev., ISSN 2525-3654, ISSN-e 2525-3654, Vol. 10, Nº. 4, 2025 (Ejemplar dedicado a: Continuous publication; e05444)
- Idioma: inglés
- Enlaces
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Resumen
Objective: The objective of this study is to investigate how voluntary disclosure of information can contribute to achieving the objectives of good governance and performance of SOEs in the Moroccan context.
Theoretical Framework: The main concepts and theories that drive the research are presented in the first part and deeply related to some corporate governance theories.
Method: The methodology adopted for this research comprises [concisely describe the study design, including approach, participants, instruments, procedures, etc.]. Data collection was carried out through literature review and analysis of documents and studies to explore the impacts of voluntary disclosurein the context of SOEs reform.
Results and Discussion: The Documentary explorations in relation to the research area have shown a strong need for informative disclosure for SOEs, particularly in the context of a reform aimed at improving governance and performance.
Research Implications: Given the context and objectives of the research, the results obtained may provide a starting point for a better understanding of the role, content and frequency of voluntary disclosure in order to help achieve the goals of SOE reform in Morocco.
Originality/Value: The originality of this research is linked above all to its topicality. In fact, it takes account of very recent data and a significant effort has been made to integrate all the data relating to current developments in SOEs in the Morocan context.
