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Quality of financial reports: Evidence from the Tunisian firms

Author

Listed:
  • 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)

Abstract

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.

Suggested Citation

  • Emna JABALLAH & Wided YOUSFI & Mohamed Ali ZARAI, 2014. "Quality of financial reports: Evidence from the Tunisian firms," E3 Journal of Business Management and Economics., E3 Journals, vol. 5(2), pages 030-038.
    • Handle: RePEc:etr:series:v:5:y:2014:i:02:p:030-038
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    References listed on IDEAS

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    Cited by:

    1. George K. Riro & Nelson M. Waweru & Enrico O. Uliana, 2016. "Quality of corporate reporting: case studies from an emerging capital market," Afro-Asian Journal of Finance and Accounting, Inderscience Enterprises Ltd, vol. 6(1), pages 31-52.
    2. Ibrahim Elsiddig Ahmed, 2020. "The Qualitative Characteristics of Accounting Information, Earnings Quality, and Islamic Banking Performance: Evidence from the Gulf Banking Sector," IJFS, MDPI, vol. 8(2), pages 1-16, May.

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