Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
1003640 | Revue Libanaise de Gestion et d'Économie | 2009 | 43 Pages |
Abstract
The purpose of this paper is to examine the different practices and determinants of disclosure of financial information by Tunisian companies. The methodology is based on qualitative approach, using the interviews, and quantitative approach using a logistical regression. The results reveal that the majority of companies that opt for information disclosure are either listed companies or financial institutions. The obstacles affecting the decision of disclosure concern the family-owned form of the Tunisian companies and the increased competition characterizing some sectors. Firms that diffuse the detail information on the Internet are firms that are leaders on the market and are not family-owned.
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Marketing
Authors
Sarra Elleuch Hamza, Mouna Ben Ahmed Hadrich,