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Quality of financial reports: Evidence from the Tunisian firms

Emna Jaballah, Ouidad Yousfi () and Mohamed Ali Zarai
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Emna Jaballah: Université de Sousse
Mohamed Ali Zarai: Al-Baha University

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Abstract: This paper studies the effect of the quality of annual reports on investor's decisions in the Tunisian financial market. We measure the qualities of content and form of financial reports and their effects on investors' decisions, particularly on stock prices. We used a sample of 175 publications between 2006 and 2010. Our results provide strong evidence that the content's effect is higher than the form's effect in making decisions.

Date: 2014
Note: View the original document on HAL open archive server: https://hal.umontpellier.fr/hal-02050841
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Published in Journal of Business Management and Economics, 2014, 5 (2), pp.30-38

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