Purpose – This study's purpose is twofold. First, we assess the extent of corporate social responsibility disclosure. Second, we investigate the determinants of the decision to disclose social responsibility information. Methodology/approach – This research focuses on analyzing corporate...

Purpose: The purpose of this paper is to explore the perception of environmental, social and governance (ESG) criteria by mainstream investors in an emerging financial market, that of Tunisia, country at the origin of the Arab Spring. Design/methodology/approach: A series of focus groups and...

Purpose: The present work aimed to enhance the understanding of professional turnover intentions of accounting professionals by exploring their attitudes towards this phenomenon in an emerging economy (Tunisia). Design/methodology/approach: An exploratory research was conducted using a...