Artikel
Determinants of financial information disclosure: A visualization test by cognitive mapping technique
The 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.
- Language
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Englisch
- Bibliographic citation
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Journal: Journal of Economics, Finance and Administrative Science ; ISSN: 2218-0648 ; Volume: 21 ; Year: 2016 ; Issue: 40 ; Pages: 8-13 ; Barcelona: Elsevier España
- Classification
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Wirtschaft
Accounting and Auditing: General
- Subject
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Disclosure information
Financial information
Cognitive mapping
Divulgación de la información
Información financiera
Mapas cognitivos
- Event
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Geistige Schöpfung
- (who)
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Garoui, Nassreddine
- Event
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Veröffentlichung
- (who)
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Elsevier España
- (where)
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Barcelona
- (when)
-
2016
- DOI
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doi:10.1016/j.jefas.2016.03.002
- Handle
- Last update
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10.03.2025, 11:41 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Garoui, Nassreddine
- Elsevier España
Time of origin
- 2016
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