Determinants of financial information disclosure: A visualization test by cognitive mapping technique
Descripción del Articulo
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 co...
| Autor: | |
|---|---|
| Formato: | artículo |
| Fecha de Publicación: | 2016 |
| Institución: | Universidad ESAN |
| Repositorio: | Revistas - Universidad ESAN |
| Lenguaje: | inglés |
| OAI Identifier: | oai:ojs.pkp.sfu.ca:article/146 |
| Enlace del recurso: | https://revistas.esan.edu.pe/index.php/jefas/article/view/146 |
| Nivel de acceso: | acceso abierto |
| Materia: | Disclosure information Financial information Cognitive mapping |
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Determinants of financial information disclosure: A visualization test by cognitive mapping techniqueNassreddine, Garoui Disclosure informationFinancial informationCognitive mappingThe 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 outin several Tunisian companies to understand their perceptions regarding the determinants of financial disclosure. Doi: https://doi.org/10.1016/j.jefas.2016.03.002Universidad ESAN2016-06-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionPeer-reviewed Articleapplication/pdfhttps://revistas.esan.edu.pe/index.php/jefas/article/view/146Journal of Economics, Finance and Administrative Science; Vol. 21 No. 40 (2016): January - June; 8-13Journal of Economics, Finance and Administrative Science; Vol. 21 Núm. 40 (2016): January - June; 8-132218-06482077-1886reponame:Revistas - Universidad ESANinstname:Universidad ESANinstacron:ESANenghttps://revistas.esan.edu.pe/index.php/jefas/article/view/146/115Copyright (c) 2021 Journal of Economics, Finance and Administrative Sciencehttps://creativecommons.org/licenses/by/4.0/info:eu-repo/semantics/openAccessoai:ojs.pkp.sfu.ca:article/1462021-11-04T00:32:44Z |
| dc.title.none.fl_str_mv |
Determinants of financial information disclosure: A visualization test by cognitive mapping technique |
| title |
Determinants of financial information disclosure: A visualization test by cognitive mapping technique |
| spellingShingle |
Determinants of financial information disclosure: A visualization test by cognitive mapping technique Nassreddine, Garoui Disclosure information Financial information Cognitive mapping |
| title_short |
Determinants of financial information disclosure: A visualization test by cognitive mapping technique |
| title_full |
Determinants of financial information disclosure: A visualization test by cognitive mapping technique |
| title_fullStr |
Determinants of financial information disclosure: A visualization test by cognitive mapping technique |
| title_full_unstemmed |
Determinants of financial information disclosure: A visualization test by cognitive mapping technique |
| title_sort |
Determinants of financial information disclosure: A visualization test by cognitive mapping technique |
| dc.creator.none.fl_str_mv |
Nassreddine, Garoui |
| author |
Nassreddine, Garoui |
| author_facet |
Nassreddine, Garoui |
| author_role |
author |
| dc.subject.none.fl_str_mv |
Disclosure information Financial information Cognitive mapping |
| topic |
Disclosure information Financial information Cognitive mapping |
| description |
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 outin several Tunisian companies to understand their perceptions regarding the determinants of financial disclosure. Doi: https://doi.org/10.1016/j.jefas.2016.03.002 |
| publishDate |
2016 |
| dc.date.none.fl_str_mv |
2016-06-01 |
| dc.type.none.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
| format |
article |
| status_str |
publishedVersion |
| dc.identifier.none.fl_str_mv |
https://revistas.esan.edu.pe/index.php/jefas/article/view/146 |
| url |
https://revistas.esan.edu.pe/index.php/jefas/article/view/146 |
| dc.language.none.fl_str_mv |
eng |
| language |
eng |
| dc.relation.none.fl_str_mv |
https://revistas.esan.edu.pe/index.php/jefas/article/view/146/115 |
| dc.rights.none.fl_str_mv |
Copyright (c) 2021 Journal of Economics, Finance and Administrative Science https://creativecommons.org/licenses/by/4.0/ info:eu-repo/semantics/openAccess |
| rights_invalid_str_mv |
Copyright (c) 2021 Journal of Economics, Finance and Administrative Science https://creativecommons.org/licenses/by/4.0/ |
| eu_rights_str_mv |
openAccess |
| dc.format.none.fl_str_mv |
application/pdf |
| dc.publisher.none.fl_str_mv |
Universidad ESAN |
| publisher.none.fl_str_mv |
Universidad ESAN |
| dc.source.none.fl_str_mv |
Journal of Economics, Finance and Administrative Science; Vol. 21 No. 40 (2016): January - June; 8-13 Journal of Economics, Finance and Administrative Science; Vol. 21 Núm. 40 (2016): January - June; 8-13 2218-0648 2077-1886 reponame:Revistas - Universidad ESAN instname:Universidad ESAN instacron:ESAN |
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Universidad ESAN |
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ESAN |
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ESAN |
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Revistas - Universidad ESAN |
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Revistas - Universidad ESAN |
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1846244162397011968 |
| score |
12.884314 |
Nota importante:
La información contenida en este registro es de entera responsabilidad de la institución que gestiona el repositorio institucional donde esta contenido este documento o set de datos. El CONCYTEC no se hace responsable por los contenidos (publicaciones y/o datos) accesibles a través del Repositorio Nacional Digital de Ciencia, Tecnología e Innovación de Acceso Abierto (ALICIA).
La información contenida en este registro es de entera responsabilidad de la institución que gestiona el repositorio institucional donde esta contenido este documento o set de datos. El CONCYTEC no se hace responsable por los contenidos (publicaciones y/o datos) accesibles a través del Repositorio Nacional Digital de Ciencia, Tecnología e Innovación de Acceso Abierto (ALICIA).
