OPPORTUNISME MANAGERIAL, VALORISATION BOURSIERE ET MODES DE COMPTABILISATION DES DEPENSES IMMATERIELLES DANS LES PAYS EMERGENTS

Anis Jarboui and Ahmed Abdelmoula
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Anis Jarboui: Université de Sfax - University of Sfax
Ahmed Abdelmoula: Université de Sfax - University of Sfax

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Abstract: This article studies the determinants of the accounting of intangibles assets. The sample is constituted of 92 public and non-public firms in the year's 2003. Empirical analysis reveals that this accounting reduce debt covenants' effects, not informs stockholders of their project quality .Neverless, politic- costs hypothesis is not validated in the Tunisian context.

Keywords: accounting of the intangibles assets; debts covenants; managerial opportunism; investment opportunities; and politic costs; activation des dépenses immatérielles; contraintes d'endettement; opportunisme managérial; coûts politiques; pays émergent (search for similar items in EconPapers)
Date: 2007-05
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Published in Comptabilité et environnement, May 2007, France. pp.CD Rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00522296

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