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.

Sprache
Englisch

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

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

Ereignis
Geistige Schöpfung
(wer)
Nassreddine, Garoui
Ereignis
Veröffentlichung
(wer)
Taylor & Francis
(wo)
Abingdon
(wann)
2015

DOI
doi:10.1080/23322039.2015.1038208
Handle
Letzte Aktualisierung
10.03.2025, 11:45 MEZ

Datenpartner

Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.

Objekttyp

  • Artikel

Beteiligte

  • Nassreddine, Garoui
  • Taylor & Francis

Entstanden

  • 2015

Ähnliche Objekte (12)