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L'influence des variables psychosociales sur la décision de communication volontaire : cas des dirigeants tunisiens

  • Boutheina Diouani

    ()

    (ISCAE - Université de la Manouba, LIGUE - Laboratoire Interdisciplinaire en Gestion : Université-Entreprise - M.E.N.E.S.R. - Ministère de l'Éducation nationale, de l’Enseignement supérieur et de la Recherche)

  • Wafa Khlif

    ()

    (LIGUE - Laboratoire Interdisciplinaire en Gestion : Université-Entreprise - M.E.N.E.S.R. - Ministère de l'Éducation nationale, de l’Enseignement supérieur et de la Recherche)

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    Disclosure decisions are made based on managerial choice (Williams, 2008). But the question of their motives remains always posed. This research proposes to be centred on the behaviors of the managers explaining the voluntary disclosure of information. Taking root in the conceptual model of the theory of planned behavior (Ajzen, 1991), the developed model proposes 3 variables namely: the attitude, the subjective norm as well as the perceived behavioral control. Based on an investigation with the managers of 39 listed Tunisian firms (rate of answer of 70.9%), the results show that the attitude of the manager toward the communication on the future strategy of the company, its earnings forecasts and the reasons of the decrease of its dividends significantly predicts its intention to disclose this information. On the other hand, neither the subjective norm and nor its perception of control influence its decision to disclose.

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    Paper provided by HAL in its series Post-Print with number hal-00650416.

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    Date of creation: 10 May 2011
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    Publication status: Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom, 2011
    Handle: RePEc:hal:journl:hal-00650416
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00650416
    Contact details of provider: Web page: https://hal.archives-ouvertes.fr/

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