Purpose: Given the rising global interest in the environmental, social and governance (ESG) index, the purpose of this paper is to investigate the impact of social and ethical practices on the firm’s environmental disclosure level. Design/methodology/approach: To test the study’s...

This study empirically examined the effect of budget participation on managerial performance and job satisfaction using a contingency theory approach. Perceived environmental uncertainty presents the contingent variable investigated. Fifty three managers drawn from 30 Tunisian industrial...

This article focuses on the relationship between the characteristics of the board of directors and the innovation policies in the Tunisian context from a cognitive perspective of corporate governance. The method used in this study is based on the regression analysis. We directly regress the...

The present research raises the question of the intangible-related accounting information utility. Using a sample of 24 firms quoted on the Tunisian Stock Exchange (TSE), this study aims to clarify the links between the intangibles and the financial performance while distinguishing between the...

The purpose of this paper is to investigate the role of intellectual capital investment in improving the firm's market value, stakeholders' value and financial performance. Using data drawn from 21 listed companies in Tunisia Stock Exchange, we conducted two studies. On one hand, from using...

This research aims at explaining the accounting evaluation which is unable to provide the firm's fair value due to intangibles. It consists of examining the relevance of traditional accounting information and that of intangibles in the firm's evaluation. To reach to this goal, an empirical study...