Financial information disclosure

被引：0
|
作者：
Nassreddine, Garoui [1 ]
机构：
[1] Higher Inst Business Adm, Fac Econ & Management, Sfax, Tunisia
来源：
COGENT ECONOMICS & FINANCE | 2015年 / 3卷 / 01期
关键词：
disclosure information; financial information; cognitive mapping;
D O I：
10.1080/23322039.2015.1038208
中图分类号：
F [经济];
学科分类号：
02 ;
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.
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页数：9
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