...Rahma Tahri; Mouna Boujelbéne; Khaled Hussainey; Sherif El-Halaby Purpose The purpose of this paper is to construct an investment account holders' transparency and disclosure (IAH-T&D) index based on the new and revised accounting standard for investment accounts of the Accounting and Auditing...

... and Poor’s Transparency and Disclosure Index). The index provides a methodology to measure TD practices at the firm level under three sub-categories (related to ownership, financial and board/management categories) with 98 attributes. Because of this structure, firms’ disclosure practices can be evaluated...