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Les déterminants de la divulgation des informations financières via Internet adoptée par les entreprises tunisiennes : une démarche qualitative et quantitative

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Author Info

  • Sarra Elleuch Hamza

    (ISCAE de Tunis - ISCAE)

  • Mouna Ben Ahmed Hedrich

    (ISCAE de Tunis - ISCAE)

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    Abstract

    L'objectif de cet article est d'examiner, en absence de toute réglementation contraignante, les différentes pratiques de divulgation financière sur Internet chez les entreprises tunisiennes et de déterminer les facteurs de cette divulgation volontaire. En suivant une démarche qualitative basée sur les entretiens et une démarche quantitative basée sur une régression logistique, les résultats ont montré que la plupart des entreprises tunisiennes n'ont pas l'habitude de divulguer leurs informations financières sur Internet. Le statut de cotation et le secteur d'activité sont les principaux facteurs qui les poussent à le faire. Celles qui divulguent des informations complètes sur leurs sites sont des sociétés ouvertes et ayant une position de leader sur le marché.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/52/48/88/PDF/p164.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00524888.

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    Date of creation: May 2008
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    Publication status: Published - Presented, LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, 2008, France
    Handle: RePEc:hal:journl:halshs-00524888

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00524888/en/
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    Related research

    Keywords: Déterminants de la divulgation sur Internet; Analyse des entretiens; Régression logistique;

    References

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    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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    1. Dominic Deller & Michael Stubenrath & Christoph Weber, 1999. "A survey on the use of the Internet for investor relations in the USA, the UK and Germany," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 8(2), pages 351-364.
    2. Pontus Hedlin, 1999. "The Internet as a vehicle for investor relations: the Swedish case," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 8(2), pages 373-381.
    3. Catherine Gowthorpe & Oriol Amat, 1999. "External reporting of accounting and financial information via the Internet in Spain," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 8(2), pages 365-371.
    4. Loukas Spanos, 2005. "Corporate governance in Greece: developments and policy implications," Finance, EconWPA 0502017, EconWPA.
    5. Debreceny, Roger & Gray, Glen L. & Rahman, Asheq, 2002. "The determinants of Internet financial reporting," Journal of Accounting and Public Policy, Elsevier, Elsevier, vol. 21(4-5), pages 371-394.
    6. Ivica Pervan, 2005. "Financial reporting on the internet and the practice of croatian joint stock companies quoted on the stock exchanges," Financial Theory and Practice, Institute of Public Finance, Institute of Public Finance, vol. 29(2), pages 159-174.
    7. B. M. Craven & C. L. Marston, 1999. "Financial reporting on the Internet by leading UK companies," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 8(2), pages 321-333.
    8. Ettredge, Michael & Richardson, Vernon J. & Scholz, Susan, 2002. "Dissemination of information for investors at corporate Web sites," Journal of Accounting and Public Policy, Elsevier, Elsevier, vol. 21(4-5), pages 357-369.
    9. J. Geerings & L. H. H. Bollen & H. F. D. Hassink, 2003. "Investor relations on the Internet: a survey of the Euronext zone," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 12(3), pages 567-579.
    10. Barbara Pirchegger & Alfred Wagenhofer, 1999. "Financial information on the Internet: a survey of the homepages of Austrian companies," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 8(2), pages 383-395.
    11. Spanos, Loukas, 2005. "Corporate governance in Greece: developments and policy implications," MPRA Paper 42901, University Library of Munich, Germany.
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