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Determinants of financial information disclosure: A visualization test by cognitive mapping technique

Author

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  • Garoui, Nassreddine

    (Qassim University)

Abstract

The purpose of this paper is to examine determinants of financial information disclosure by Tunisian companies. The methodology is based on qualitative approach, using the cognitive mapping technique. To take into account the specificities of the Tunisian economic, we felt that it is essential to conduct a qualitative analysis in the light of which we can identify the factors motivating the disclosure of financial information. The qualitative analysis is based on the census via a set of cases carried out in several Tunisian companies to understand their perceptions regarding the determinants of financial disclosure.

Suggested Citation

  • Garoui, Nassreddine, 2016. "Determinants of financial information disclosure: A visualization test by cognitive mapping technique," Journal of Economics, Finance and Administrative Science, Universidad ESAN, vol. 21(40), pages 8-13.
    • Handle: RePEc:ris:joefas:0094
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    More about this item

    Keywords

    Disclosure information; Financial information; Cognitive mapping;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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