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Quality of financial reports: Evidence from the Tunisian firms

Author

Listed:
  • Emna Jaballah

    (USO - جامعة سوسة = Université de Sousse = University of Sousse)

  • Wided Yousfi

    (MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School, ISG - Institut Supérieur de Gestion de Tunis [Tunis] - Université de Tunis)

  • Mohamed Ali Zarai

    (Al-Baha University)

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," Post-Print hal-02050841, HAL.
    • Handle: RePEc:hal:journl:hal-02050841
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    Cited by:

    1. 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.
    2. 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.
    3. Chukwuekwu Ojianwuna, 2024. "Financial Reporting Quality and Stakeholders’ Investment Decision in Listed Deposit Money Banks in Nigeria," International Journal of Business and Management (IJBM), International Emerging Scholars Society (IESS), New Zealand, vol. 2(2), pages 1-31, January.

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