Artikel

Financial information disclosure

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
Englisch

Bibliographic citation
Journal: Cogent Economics & Finance ; ISSN: 2332-2039 ; Volume: 3 ; Year: 2015 ; Issue: 1 ; Pages: 1-9 ; Abingdon: Taylor & Francis

Classification
Wirtschaft
Accounting and Auditing: General
Accounting
Information and Market Efficiency; Event Studies; Insider Trading
Subject
disclosure information
financial information
cognitive mapping

Event
Geistige Schöpfung
(who)
Nassreddine, Garoui
Event
Veröffentlichung
(who)
Taylor & Francis
(where)
Abingdon
(when)
2015

DOI
doi:10.1080/23322039.2015.1038208
Handle
Last update
10.03.2025, 11:45 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.

Object type

  • Artikel

Associated

  • Nassreddine, Garoui
  • Taylor & Francis

Time of origin

  • 2015

Other Objects (12)