Economics at your fingertips  

Quality of financial reports: Evidence from the Tunisian firms

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

Post-Print from HAL

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:
References: Add references at CitEc
Citations: View citations in EconPapers (1) Track citations by RSS feed

Published in Journal of Business Management and Economics, 2014, 5 (2), pp.30-38

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
Journal Article: Quality of financial reports: Evidence from the Tunisian firms (2014) Downloads
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link:

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().

Page updated 2021-07-19
Handle: RePEc:hal:journl:hal-02050841