Les determinants de la divulgation des informations financieres via Internet adoptee par les entreprises tunisiennes : une demarche qualitative et quantitative

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.