An Empirical Study of the Determinants of Profit Forecast by Tunisian Managers

Myriam Boudiche

Journal of Asian Business Strategy, 2013, vol. 3, issue 10, 255-269

Abstract: The aim of this paper is to empirically explain differences in levels of publication of forecast information observed in a sample of companies by a number of characteristics of these companies (such as the level of debt, age, size or level of profitability of companies observed). On the basis of a data relating to 50 Tunisian firms listed in the Tunisian Stock Exchange in 2010, our findings shows that profitable companies belonging to high-tech sectors and involve insiders in the decision provide more detailed and credible than other forward-looking statements.

Keywords: Disclosure score; Financial communication; Stock exchange; Managers; Detailed information; Tunisian firms (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:asi:joabsj:v:3:y:2013:i:10:p:255-269:id:4102

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