Determinants of financial information disclosure: a visualization test by cognitive mapping technique

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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...

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Detalles Bibliográficos
Autor: Nassreddine, Garoui
Formato: artículo
Fecha de Publicación:2016
Institución:Universidad ESAN
Repositorio:ESAN-Institucional
Lenguaje:inglés
OAI Identifier:oai:repositorio.esan.edu.pe:20.500.12640/2610
Enlace del recurso:https://revistas.esan.edu.pe/index.php/jefas/article/view/146
https://hdl.handle.net/20.500.12640/2610
https://doi.org/10.1016/j.jefas.2016.03.002
Nivel de acceso:acceso abierto
Materia:Disclosure information
Financial information
Cognitive mapping
Divulgación de la información
Información financiera
Mapas cognitivos
https://purl.org/pe-repo/ocde/ford#5.02.04
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spelling Nassreddine, Garoui2021-11-03T20:16:22Z2021-11-03T20:16:22Z2016-06-01https://revistas.esan.edu.pe/index.php/jefas/article/view/146Nassreddine, G. (2016). Determinants of financial information disclosure: A visualization test by cognitive mapping technique. Journal of Economics, Finance and Administrative Science, 21(40), 8-13. https://doi.org/10.1016/j.jefas.2016.03.002https://hdl.handle.net/20.500.12640/2610https://doi.org/10.1016/j.jefas.2016.03.002The 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.El objetivo de este artículo es examinar los determinantes de la divulgación de la información financiera por parte de empresas tunecinas. La metodología se basa en un enfoque cualitativo mediante la técnica de mapas cognitivos. Si se quiere tener en cuenta las particularidades de la economía de Túnez, es esencial llevar a cabo un análisis con el que sea posible identificar los factores que motivan la divulgación de la información financiera. El análisis cualitativo se basa en el censo con una serie de casos dirigidos en varias empresas tunecinas para comprender sus percepciones con respecto a los determinantes de la divulgación de la información financiera.InglésengUniversidad ESAN. ESAN EdicionesPEurn:issn:2218-0648https://revistas.esan.edu.pe/index.php/jefas/article/view/146/115Attribution 4.0 Internationalinfo:eu-repo/semantics/openAccessDisclosure informationFinancial informationCognitive mappingDivulgación de la informaciónInformación financieraMapas cognitivoshttps://purl.org/pe-repo/ocde/ford#5.02.04Determinants of financial information disclosure: a visualization test by cognitive mapping techniqueinfo:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtículoreponame:ESAN-Institucionalinstname:Universidad ESANinstacron:ESANJournal of Economics, Finance and Administrative Science1340821Acceso abiertoTHUMBNAIL40.jpg40.jpgimage/jpeg363931https://repositorio.esan.edu.pe/bitstreams/9c9ab65b-d0c9-4dd2-adb8-22eaadffc2d3/download96c242e5549f806ddf9fabe423bd4fe1MD51falseAnonymousREADJEFAS-40-2016-8-13.pdf.jpgJEFAS-40-2016-8-13.pdf.jpgGenerated Thumbnailimage/jpeg5633https://repositorio.esan.edu.pe/bitstreams/abb85456-8f39-406c-bd43-e9254012201c/download8c53706afecc03675c47bc985fb7908aMD54falseAnonymousREADORIGINALJEFAS-40-2016-8-13.pdfTexto completoapplication/pdf399784https://repositorio.esan.edu.pe/bitstreams/e2c687bb-101d-4b9f-be37-bc0fe9fe696a/download8df9dfe7563f2f0c3bd8ed2d025e6177MD52trueAnonymousREADTEXTJEFAS-40-2016-8-13.pdf.txtJEFAS-40-2016-8-13.pdf.txtExtracted texttext/plain82206https://repositorio.esan.edu.pe/bitstreams/4a10b39c-6e04-428f-99bc-e957764e284a/download8a4c6c1d3fb64366ede83f0185d21d34MD53falseAnonymousREAD20.500.12640/2610oai:repositorio.esan.edu.pe:20.500.12640/26102025-04-21 16:30:32.192open.accesshttps://repositorio.esan.edu.peRepositorio Institucional ESANrepositorio@esan.edu.pe
dc.title.en_EN.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
Divulgación de la información
Información financiera
Mapas cognitivos
https://purl.org/pe-repo/ocde/ford#5.02.04
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
author Nassreddine, Garoui
author_facet Nassreddine, Garoui
author_role author
dc.contributor.author.fl_str_mv Nassreddine, Garoui
dc.subject.en_EN.fl_str_mv Disclosure information
Financial information
Cognitive mapping
topic Disclosure information
Financial information
Cognitive mapping
Divulgación de la información
Información financiera
Mapas cognitivos
https://purl.org/pe-repo/ocde/ford#5.02.04
dc.subject.es_ES.fl_str_mv Divulgación de la información
Información financiera
Mapas cognitivos
dc.subject.ocde.none.fl_str_mv https://purl.org/pe-repo/ocde/ford#5.02.04
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.
publishDate 2016
dc.date.accessioned.none.fl_str_mv 2021-11-03T20:16:22Z
dc.date.available.none.fl_str_mv 2021-11-03T20:16:22Z
dc.date.issued.fl_str_mv 2016-06-01
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dc.identifier.none.fl_str_mv https://revistas.esan.edu.pe/index.php/jefas/article/view/146
dc.identifier.citation.none.fl_str_mv Nassreddine, G. (2016). Determinants of financial information disclosure: A visualization test by cognitive mapping technique. Journal of Economics, Finance and Administrative Science, 21(40), 8-13. https://doi.org/10.1016/j.jefas.2016.03.002
dc.identifier.uri.none.fl_str_mv https://hdl.handle.net/20.500.12640/2610
dc.identifier.doi.none.fl_str_mv https://doi.org/10.1016/j.jefas.2016.03.002
url https://revistas.esan.edu.pe/index.php/jefas/article/view/146
https://hdl.handle.net/20.500.12640/2610
https://doi.org/10.1016/j.jefas.2016.03.002
identifier_str_mv Nassreddine, G. (2016). Determinants of financial information disclosure: A visualization test by cognitive mapping technique. Journal of Economics, Finance and Administrative Science, 21(40), 8-13. https://doi.org/10.1016/j.jefas.2016.03.002
dc.language.none.fl_str_mv Inglés
dc.language.iso.none.fl_str_mv eng
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dc.rights.en.fl_str_mv Attribution 4.0 International
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dc.publisher.none.fl_str_mv Universidad ESAN. ESAN Ediciones
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Determinants of financial information disclosure: a visualization test by cognitive mapping technique
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