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

  • Sarra Elleuch Hamza

    (ISCAE de Tunis - ISCAE)

  • Mouna Ben Ahmed Hedrich

    (ISCAE de Tunis - ISCAE)

Registered author(s):

    The purpose of this paper is to examine the different practices and determinants of disclosure of financial information by Tunisian companies. The methodology is based on qualitative approach, using the interviews, and quantitative approach using a logistical regression. The results reveal that the majority of companies that opt for information disclosure are either listed companies or financial institutions. The obstacles affecting the decision of disclosure concern the family-owned form of the Tunisian companies and the increased competition characterizing some sectors. Firms that diffuse the detail information on the Internet are firms that are leaders on the market and are not family-owned.

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    File URL: https://halshs.archives-ouvertes.fr/halshs-00524888/document
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    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 in LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, May 2008, France. pp.CD Rom, 2008
    Handle: RePEc:hal:journl:halshs-00524888
    Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00524888
    Contact details of provider: Web page: https://hal.archives-ouvertes.fr/

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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, vol. 8(2), pages 351-364.
    2. Ettredge, Michael & Richardson, Vernon J. & Scholz, Susan, 2002. "Dissemination of information for investors at corporate Web sites," Journal of Accounting and Public Policy, Elsevier, vol. 21(4-5), pages 357-369.
    3. B. M. Craven & C. L. Marston, 1999. "Financial reporting on the Internet by leading UK companies," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 321-333.
    4. Catherine Gowthorpe & Oriol Amat, 1999. "External reporting of accounting and financial information via the Internet in Spain," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 365-371.
    5. Debreceny, Roger & Gray, Glen L. & Rahman, Asheq, 2002. "The determinants of Internet financial reporting," Journal of Accounting and Public Policy, Elsevier, vol. 21(4-5), pages 371-394.
    6. Loukas Spanos, 2005. "Corporate governance in Greece: developments and policy implications," Finance 0502017, EconWPA.
    7. Barbara Pirchegger & Alfred Wagenhofer, 1999. "Financial information on the Internet: a survey of the homepages of Austrian companies," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 383-395.
    8. Spanos, Loukas, 2005. "Corporate governance in Greece: developments and policy implications," MPRA Paper 42901, University Library of Munich, Germany.
    9. 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, vol. 29(2), pages 159-174.
    10. 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, vol. 12(3), pages 567-579.
    11. Pontus Hedlin, 1999. "The Internet as a vehicle for investor relations: the Swedish case," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 373-381.
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