IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-00646824.html
   My bibliography  Save this paper

Etude empirique des déterminants des choix de comptabilisation des investissements immatériels : cas des entreprises tunisiennes

Author

Listed:
  • Ahmed Chabchoub

    (ESC Sfax - Ecole Supérieure de Commerce Sfax)

  • Abdelfettah Bouri

    (FSEG Sfax - Faculté des Sciences Economiques et de Gestion de Sfax - Université de Sfax - University of Sfax)

Abstract

The increasing dematerialization of the politics of investment of the enterprises justifies the necessity to measure there different demonstrations. This article intends to study the determinants of the accounting choices of intangibles investments of Tunisian firms. Our survey work, carried with 21 quoted firms and 51 unquoted firms on the period 2002-2005, shows, mainly, that the items which determine the choice of activation of intangible investments are the debts covenants and audit quality for the quoted companies, and the debts covenants and the size of the firm for the unquoted companies.

Suggested Citation

  • Ahmed Chabchoub & Abdelfettah Bouri, 2011. "Etude empirique des déterminants des choix de comptabilisation des investissements immatériels : cas des entreprises tunisiennes," Post-Print hal-00646824, HAL.
    • Handle: RePEc:hal:journl:hal-00646824
    Note: View the original document on HAL open archive server: https://hal.science/hal-00646824
    as

    Download full text from publisher

    File URL: https://hal.science/hal-00646824/document
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    intangible investment; accounting choices; contingency; Tunisian firms; investissement immatériel; choix comptables; coûts d'agence; contingence; entreprises tunisiennes;
    All these keywords.

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-00646824. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.