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...

This paper studies the determinants and the consequences of voluntary disclosure. In a sample of 50 companies listed on the stock exchange of Tunis, empirical findings suggest that a high level of detail of voluntary disclosure decreases forecast error.