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La perception de l'utilité de l'information volontaire dans les rapports annuels par les analystes financiers tunisiens

Author

Listed:
  • Raida Chakroun

    (ISCAE de Tunis - ISCAE)

Abstract

The voluntary information disclosed in the annual reports seems to become more important. In the setting of this exploratory research, we study, through an investigation by questionnaire, the perception of the utility of the voluntary information in the annual reports by the Tunisian financial analysts. Results of this investigation demonstrate that the financial analysts discern that the politics of voluntary disclosure in the annual reports is minimalist. Results show, also, the interest that carries these analysts to nonfinancial and budgetary indicators and the utility of the management report to their decision making.

Suggested Citation

  • Raida Chakroun, 2008. "La perception de l'utilité de l'information volontaire dans les rapports annuels par les analystes financiers tunisiens," Post-Print halshs-00522451, HAL.
    • Handle: RePEc:hal:journl:halshs-00522451
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522451
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