La perception de l'utilité de l'information volontaire dans les rapports annuels par les analystes financiers tunisiens

Raida Chakroun
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Raida Chakroun: ISCAE de Tunis - ISCAE

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Abstract: The voluntary information disclosed in the annual reports seems to become more important. In the setting of this exploratory research, we study, through an investigation by questionnaire, the perception of the utility of the voluntary information in the annual reports by the Tunisian financial analysts. Results of this investigation demonstrate that the financial analysts discern that the politics of voluntary disclosure in the annual reports is minimalist. Results show, also, the interest that carries these analysts to nonfinancial and budgetary indicators and the utility of the management report to their decision making.

Keywords: voluntary information; annual report; perception of the utility; information volontaire; rapport annuel; perception de l'utilité (search for similar items in EconPapers)
Date: 2008-05
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Published in LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, May 2008, France. pp.CD Rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00522451

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