Etude empirique des déterminants des choix de comptabilisation des investissements immatériels: cas des entreprises tunisiennes

Ahmed Chabchoub () and Abdelfettah Bouri ()
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Ahmed Chabchoub: ESC Sfax - Ecole Supérieure de Commerce Sfax
Abdelfettah Bouri: FSEG Sfax - Faculté des Sciences Economiques et de Gestion de Sfax - Université de Sfax - University of Sfax

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Abstract: The increasing dematerialization of the politics of investment of the enterprises justifies the necessity to measure there different demonstrations. This article intends to study the determinants of the accounting choices of intangibles investments of Tunisian firms. Our survey work, carried with 21 quoted firms and 51 unquoted firms on the period 2002-2005, shows, mainly, that the items which determine the choice of activation of intangible investments are the debts covenants and audit quality for the quoted companies, and the debts covenants and the size of the firm for the unquoted companies.

Keywords: intangible investment; accounting choices; contingency; Tunisian firms; investissement immatériel; choix comptables; coûts d'agence; contingence; entreprises tunisiennes (search for similar items in EconPapers)
Date: 2011-05-10
New Economics Papers: this item is included in nep-ara
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Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

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