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Opportunisme Managerial, Valorisation Boursiere Et Modes De Comptabilisation Des Depenses Immaterielles Dans Les Pays Emergents

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  • Anis Jarboui

    (Université de Sfax - University of Sfax)

  • Ahmed Abdelmoula

    (Université de Sfax - University of Sfax)

Abstract

This article studies the determinants of the accounting of intangibles assets. The sample is constituted of 92 public and non-public firms in the year's 2003. Empirical analysis reveals that this accounting reduce debt covenants' effects, not informs stockholders of their project quality .Neverless, politic- costs hypothesis is not validated in the Tunisian context.

Suggested Citation

  • Anis Jarboui & Ahmed Abdelmoula, 2007. "Opportunisme Managerial, Valorisation Boursiere Et Modes De Comptabilisation Des Depenses Immaterielles Dans Les Pays Emergents," Post-Print halshs-00522296, HAL.
    • Handle: RePEc:hal:journl:halshs-00522296
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522296
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