Les déterminants de la divulgation des informations financières via Internet adoptée par les entreprises tunisiennes: une démarche qualitative et quantitative

Sarra Elleuch Hamza and Mouna Ben Ahmed Hedrich
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Sarra Elleuch Hamza: ISCAE de Tunis - ISCAE
Mouna Ben Ahmed Hedrich: ISCAE de Tunis - ISCAE

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Abstract: The purpose of this paper is to examine the different practices and determinants of disclosure of financial information by Tunisian companies. The methodology is based on qualitative approach, using the interviews, and quantitative approach using a logistical regression. The results reveal that the majority of companies that opt for information disclosure are either listed companies or financial institutions. The obstacles affecting the decision of disclosure concern the family-owned form of the Tunisian companies and the increased competition characterizing some sectors. Firms that diffuse the detail information on the Internet are firms that are leaders on the market and are not family-owned.

Keywords: Determinants of disclosure of financial information; Interview approach; Logistical regression; Déterminants de la divulgation sur Internet; Analyse des entretiens; Régression logistique (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-00524888

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