Determinants of profit forecast by analysts Tunisians

This article aims to highlight the degree of suitability of theinformation issued in the annual report with the conception ofthe usefulness of 49 volunteers and forecast information byTunisian financial analysts. Our questionnaire with 50 financialTunisian analysts aims to analyze the degree of utility theyprovide to forecast and voluntary information published in theannual reports of 50 companies quoted in the stock exchangeof Tunis (Tunis Stock Exchange) in 2010. Our results highlightthe existence of a significant gap between information supplyand demand. More specifically, the supply of 12 items iscompletely different from their request by the Tunisianfinancial analysts.