OPPORTUNISME MANAGERIAL, VALORISATION BOURSIERE ET MODES DE COMPTABILISATION DES DEPENSES IMMATERIELLES DANS LES PAYS EMERGENTS

Anis Jarboui () and Ahmed Abdelmoula
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Anis Jarboui: جامعة صفاقس - Université de Sfax - University of Sfax
Ahmed Abdelmoula: جامعة صفاقس - Université de Sfax - University of Sfax

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Abstract: This article studies the determinants of the accounting of intangibles assets. The sample is constituted of 92 public and non-public firms in the year's 2003. Empirical analysis reveals that this accounting reduce debt covenants' effects, not informs stockholders of their project quality .Neverless, politic- costs hypothesis is not validated in the Tunisian context.

Keywords: accounting of the intangibles assets; debts covenants; managerial opportunism; investment opportunities; and politic costs; pays émergent; coûts politiques; opportunisme managérial; contraintes d'endettement; activation des dépenses immatérielles (search for similar items in EconPapers)
Date: 2007-05
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522296v1
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Published in Comptabilité et environnement, May 2007, France. pp.CD Rom

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