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...

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...

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...