CONFRONTATION ENTRE L'OFFRE ET LA DEMANDE D'INFORMATIONS VOLONTAIRES AU NIVEAU DES RAPPORTS ANNUELS DANS UN PAYS EMERGENT: CAS DE LA TUNISIE

Raida Chakroun and Hamadi Matoussi
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Raida Chakroun: ISCAE de Tunis - ISCAE

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Abstract: In the setting of this paper, we confront the perception of the utility of 72 items of voluntary information of 40 Tunisian financial analysts with the degree of their disclosure in the annual reports of 24 firms listed on the BVMT. The analysis is led on the primary data extracted from a questionnaire and from secondary data extracted from annual reports. Results highlight the existence of an important gap between the offer and the demand of voluntary information. More specifically, the offer of 28 items diverges completely with their demand by the Tunisian financial analysts.

Keywords: offer; demand; voluntary information; annual reports; financial analysts; offre; demande; informations volontaires; rapports annuels; analystes financiers (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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