Abstract
AbstractThe purpose of this paper is to examine determinants of financial information disclosure by Tunisian companies. The methodology is based on qualitative approach, using the cognitive mapping technique. To take into account the specificities of the Tunisian economic, we felt that it is essential to conduct a qualitative analysis in the light of which we can identify the factors motivating the disclosure of financial information. The qualitative analysis is based on the census via a set of cases carried out in several Tunisian companies to understand their perceptions regarding the determinants of financial disclosure.
Highlights
The objective of this study is to examine the determinants of financial information disclosure of Tunisian firms
To take into account the specificities of the Tunisian economic, we felt that it is essential to conduct a qualitative analysis in the light of which we can identify the factors motivating the disclosure of financial information
The objective of this study is to examine the determinants of financial information disclosure; we felt that it is essential to conduct a qualitative analysis in the light of which we can identify the factors motivating the disclosure of financial information
Summary
The objective of this study is to examine the determinants of financial information disclosure of Tunisian firms. To take into account the specificities of the Tunisian economic, we felt that it is essential to conduct a qualitative analysis in the light of which we can identify the factors motivating the disclosure of financial information. The qualitative analysis is based on the census via a set of cases carried out in several Tunisian companies to understand their perceptions regarding the determinants of financial disclosure. The objective of this study is to examine the determinants of financial information disclosure; we felt that it is essential to conduct a qualitative analysis in the light of which we can identify the factors motivating the disclosure of financial information. The qualitative analysis is based on the census via a set of cases carried out in several companies to understand their perceptions regarding the determinants of financial disclosure. The use of structural analysis method allows identifying the most important variables in determining the evolution of the system of actors with respect to financial information disclosure
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