The value-relevance of the major corporate financial variables for Tunisian listed companies is investigated using a levels-based approach. The theoretical background of the paper is based on Ohlson's work (Contemporary Accounting Research, 11(2), 661-87, 1995) and Rees' empirical paper (Journal...

This paper investigates the value creation process in the Tunisia stock exchange using a sample including more than 90% of the listed companies. In order to find out the determinants of the value creation of the selected companies, it uses the random probit model estimation procedure with...

This paper investigates the determinants of the Tunisian banks' performances during the period 1980-1995. Results show that the principal determinants of a bank's performance are by order of importance: labour productivity, bank portofolio composition, capital productivity and bank capitalization.