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 co...
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| Format: | Article |
| Language: | English |
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Taylor & Francis Group
2015-12-01
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| Series: | Cogent Economics & Finance |
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| Online Access: | http://dx.doi.org/10.1080/23322039.2015.1038208 |
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Article |
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doaj-bed686eb0d2545d68c92d8e58de6ebf12020-11-24T23:06:08ZengTaylor & Francis GroupCogent Economics & Finance2332-20392015-12-013110.1080/23322039.2015.10382081038208Financial information disclosureGaroui Nassreddine0Higher Institute of Business AdministrationThe 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.http://dx.doi.org/10.1080/23322039.2015.1038208disclosure informationfinancial informationcognitive mapping |
| collection |
DOAJ |
| language |
English |
| format |
Article |
| sources |
DOAJ |
| author |
Garoui Nassreddine |
| spellingShingle |
Garoui Nassreddine Financial information disclosure Cogent Economics & Finance disclosure information financial information cognitive mapping |
| author_facet |
Garoui Nassreddine |
| author_sort |
Garoui Nassreddine |
| title |
Financial information disclosure |
| title_short |
Financial information disclosure |
| title_full |
Financial information disclosure |
| title_fullStr |
Financial information disclosure |
| title_full_unstemmed |
Financial information disclosure |
| title_sort |
financial information disclosure |
| publisher |
Taylor & Francis Group |
| series |
Cogent Economics & Finance |
| issn |
2332-2039 |
| publishDate |
2015-12-01 |
| description |
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. |
| topic |
disclosure information financial information cognitive mapping |
| url |
http://dx.doi.org/10.1080/23322039.2015.1038208 |
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AT garouinassreddine financialinformationdisclosure |
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