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

Nassreddine Garoui

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.

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Alternative title:	Determinantes de la divulgación de la información financiera
Year of publication:	June 2016
Authors:	Garoui, Nassreddine
Subject:	Disclosure information \| Financial information \| Cognitive mapping \| Unternehmenspublizität \| Corporate disclosure \| Kognition \| Cognition \| Theorie \| Theory \| Wirtschaftsinformation \| Economic information \| Asymmetrische Information \| Asymmetric information \| Informationsverhalten \| Information behaviour \| Entscheidung \| Decision \| Auskunftspflicht \| Disclosure regulation \| Informationswert \| Information value

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