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文章基本信息

  • 标题:Financial information disclosure
  • 本地全文:下载
  • 作者:Garoui Nassreddine
  • 期刊名称:Cogent Economics & Finance
  • 电子版ISSN:2332-2039
  • 出版年度:2015
  • 卷号:3
  • 期号:1
  • DOI:10.1080/23322039.2015.1038208
  • 出版社:Taylor and Francis Ltd
  • 摘要:

    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.

  • 关键词:disclosure information ; financial information ; cognitive mapping ; M40 ; M41 ; G14
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