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Quality of financial reports: Evidence from the Tunisian firms

Listed author(s):
  • Emna JABALLAH

    (University of Sousse)

  • Wided YOUSFI

    (IUT de Montpellier and at Fiesta in the ISG de Tunis)

  • Mohamed Ali ZARAI

    (Al-Baha University KSA)

This paper studies the effect of the quality of annual reports on investor’s decisions in the Tunisian financial market. We measure the qualities of content and form of financial reports and their effects on investors’ decisions, particularly on stock prices. We used a sample of 175 publications between 2006 and 2010. Our results provide strong evidence that the content’s effect is higher than the form’s effect in making decisions.

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Article provided by E3 Journals in its journal E3 Journal of Business Management and Economics..

Volume (Year): 5 (2014)
Issue (Month): 2 ()
Pages: 030-038

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Handle: RePEc:etr:series:v:5:y:2014:i:02:p:030-038
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  1. Biddle, Gary C. & Hilary, Gilles & Verdi, Rodrigo S., 2009. "How does financial reporting quality relate to investment efficiency?," Journal of Accounting and Economics, Elsevier, vol. 48(2-3), pages 112-131, December.
  2. Eng, L. L. & Mak, Y. T., 2003. "Corporate governance and voluntary disclosure," Journal of Accounting and Public Policy, Elsevier, vol. 22(4), pages 325-345.
  3. Beyer, Anne, 2008. "Financial analysts' forecast revisions and managers' reporting behavior," Journal of Accounting and Economics, Elsevier, vol. 46(2-3), pages 334-348, December.
  4. Bloomfield, Robert, 2008. "Discussion of "Annual report readability, current earnings, and earnings persistence"," Journal of Accounting and Economics, Elsevier, vol. 45(2-3), pages 248-252, August.
  5. Paul C. Tetlock, 2011. "All the News That's Fit to Reprint: Do Investors React to Stale Information?," Review of Financial Studies, Society for Financial Studies, vol. 24(5), pages 1481-1512.
  6. Emanuele Bajo, 2010. "The Information Content of Abnormal Trading Volume," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(7-8), pages 950-978.
  7. Brown, Lawrence D. & Ngo Higgins, Huong, 2001. "Managing earnings surprises in the US versus 12 other countries," Journal of Accounting and Public Policy, Elsevier, vol. 20(4-5), pages 373-398.
  8. Susan Chaplinsky, 2010. "Financing under Extreme Risk: Contract Terms and Returns to Private Investments in Public Equity," Review of Financial Studies, Society for Financial Studies, vol. 23(7), pages 2789-2820, July.
  9. repec:bla:joares:v:31:y:1993:i:2:p:246-271 is not listed on IDEAS
  10. Millicent Chang & Gino D'Anna & Iain Watson & Marvin Wee, 2008. "Does Disclosure Quality via Investor Relations Affect Information Asymmetry?," Australian Journal of Management, Australian School of Business, vol. 33(2), pages 375-390, December.
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