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| Format: | Artículo científico |
| Language: | en |
| Published: |
Universidad ESAN
2016
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| Online Access: | https://www.redalyc.org/articulo.oa?id=360745995003 |
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Table of Contents:
- Determinants of financial information disclosure: A visualization test by cognitive mapping technique Garoui Nassreddine Multidisciplinarias (Ciencias Sociales) Cognitive mapping Financial information Disclosure information The purpose of this paper is to examine determinants of financial information disclosure by Tunisian companies. The methodology is based on qualitative approach, using the cognitive mapping technique. To take into account the specificities of the Tunisian economic, we felt that it is essential to conduct a qualitative analysis in the light of which we can identify the factors motivating the disclosure of financial information. The qualitative analysis is based on the census via a set of cases carried out in several Tunisian companies to understand their perceptions regarding the determinants of financial disclosure. 2016 artículo científico 2077-1886 https://www.redalyc.org/articulo.oa?id=360745995003 en http://www.redalyc.org/revista.oa?id=3607 Journal of Economics, Finance and Administrative Science application/pdf Universidad ESAN Journal of Economics, Finance and Administrative Science (Perú) Num.40 Vol.21