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Confrontation Entre L'Offre Et La Demande D'Informations Volontaires Au Niveau Des Rapports Annuels Dans Un Pays Emergent : Cas De La Tunisie

Author

Listed:
  • Raida Chakroun

    (ISCAE de Tunis - ISCAE)

  • Hamadi Matoussi

    (ISCAE - ISCAE)

Abstract

In the setting of this paper, we confront the perception of the utility of 72 items of voluntary information of 40 Tunisian financial analysts with the degree of their disclosure in the annual reports of 24 firms listed on the BVMT. The analysis is led on the primary data extracted from a questionnaire and from secondary data extracted from annual reports. Results highlight the existence of an important gap between the offer and the demand of voluntary information. More specifically, the offer of 28 items diverges completely with their demand by the Tunisian financial analysts.

Suggested Citation

  • Raida Chakroun & Hamadi Matoussi, 2010. "Confrontation Entre L'Offre Et La Demande D'Informations Volontaires Au Niveau Des Rapports Annuels Dans Un Pays Emergent : Cas De La Tunisie," Post-Print hal-00479534, HAL.
    • Handle: RePEc:hal:journl:hal-00479534
    Note: View the original document on HAL open archive server: https://hal.science/hal-00479534
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