ANALYSE DES DÉTERMINANTS DE LA DIVULGATION SOCIÉTALE DANS LES RAPPORTS ANNUELS DES ENTREPRISES TUNISIENNES COTÉES

Souhir Khemir
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Souhir Khemir: ISCAE de Tunis - ISCAE, CRM - Centre de Recherche en Management - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse - IAE - Institut d'Administration des Entreprises - Toulouse - CNRS - Centre National de la Recherche Scientifique

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Abstract: This research focuses on analyzing corporate social disclosure through the annual reports of 23 Tunisian listed firms over a four-year period from 2001 to 2004. This study's purpose is twofold. First, we assess the extent of corporate social disclosure. Second, we investigate the determinants of the decision to disclosure social information. A multivariate analysis of social disclosure is employed to test the factors influencing this type of disclosure. The findings in this study suggest that corporate social disclosure did increase from 2001 to 2004 and disclosure was primarily literal and products. Results, also, suggest that the degree of internationalization of the firms, their level of debt and their degree of political visibility are the main significant factors influencing the decision to corporate social disclosure.

Keywords: corporate social disclosure; annual reports; Tunisian listed companies; divulgation sociétale; rapports annuels; déterminants; entreprises tunisiennes cotées (search for similar items in EconPapers)
Date: 2010-05-10
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Published in Crises et nouvelles problématiques de la Valeur, May 2010, Nice, France. pp.CD-ROM

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