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

Sarra Elleuch Hamza , Mouna Ben Ahmed Hadrich
{"title":"Les determinants de la divulgation des informations financieres via Internet adoptee par les entreprises tunisiennes : une demarche qualitative et quantitative","authors":"Sarra Elleuch Hamza ,&nbsp;Mouna Ben Ahmed Hadrich","doi":"10.1016/S1999-7620(09)70012-6","DOIUrl":null,"url":null,"abstract":"<div><p>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.<span></span></p></div>","PeriodicalId":101135,"journal":{"name":"Revue Libanaise de Gestion et d'économie","volume":"2 2","pages":"Pages 128-170"},"PeriodicalIF":0.0000,"publicationDate":"2009-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S1999-7620(09)70012-6","citationCount":"1","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Revue Libanaise de Gestion et d'économie","FirstCategoryId":"1085","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S1999762009700126","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 1

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.

查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
突尼斯公司通过互联网披露财务信息的决定因素:定性和定量方法
本文的目的是研究突尼斯公司披露财务信息的不同做法和决定因素。方法是基于定性方法,使用访谈,定量方法使用逻辑回归。结果表明,选择信息披露的企业以上市公司和金融机构居多。影响决定披露的障碍涉及突尼斯公司的家族所有形式和某些部门竞争加剧的特点。在互联网上散布详细信息的公司是市场上的领导者,不是家族企业。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 去求助
来源期刊
自引率
0.00%
发文量
0
期刊最新文献
L’implication organisationnelle : levier pour la performance financière ? Une étude dans le contexte tunisien Contribution de la qualité relationnelle à la fidélité des consommateurs et au choix du point de vente Contraintes Financieres Et Comportement D’Investissement: Cas Des Entreprises Tunisiennes L’impact des facteurs socio-économiques sur le financement des micro-projets par la Banque Tunisienne de Solidarité : Cas de la Tunisie L’intention entrepreneuriale des jeunes diplômés
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1