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Les déterminants de la publication volontaire d'informations sociales : cas des entreprises tunisiennes

Author

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  • C. Baccouche

    (ISCAE - Institut Supérieur de Comptabilité et d'Administration des Entreprises [Manouba] - UMA - Université de la Manouba [Tunisie])

  • Olfa Errais

    (ISCAE - Institut Supérieur de Comptabilité et d'Administration des Entreprises [Manouba] - UMA - Université de la Manouba [Tunisie])

  • Karima Mzoughi

    (ISCAE - Institut Supérieur de Comptabilité et d'Administration des Entreprises [Manouba] - UMA - Université de la Manouba [Tunisie])

Abstract

Cette recherche étudie les pratiques de publication volontaire des informations sociales des entreprises tunisiennes cotées, ainsi que les facteurs susceptibles d'influencer le niveau de publication dans les rapports annuels. Nous proposons, tout d'abord, une revue des recherches antérieures. Ensuite, nous essayons d'identifier les déterminants de la publication volontaire des informations sociales, dans la cadre de la théorie des parties prenantes, de celle de la légitimité et de la théorie politico- contractuelle. La répartition de la quantité totale des informations publiées entre les quatre catégories d'informations (Répartition et évolution des effectifs, Informations sur les politiques de recrutement et de rémunération, formation, informations sur les conditions générales de travail) nous a permis de trouver que les entreprises tunisiennes tendent à publier davantage et à mieux expliquer la seconde catégorie .La vérification empirique des hypothèses formulées relatives aux déterminants du niveau de publication d'informations sociales a distingué l'actionnariat de l'Etat, la performance économique et l'âge comme des facteurs explicatifs et significatifs de ce niveau.

Suggested Citation

  • C. Baccouche & Olfa Errais & Karima Mzoughi, 2010. "Les déterminants de la publication volontaire d'informations sociales : cas des entreprises tunisiennes," Post-Print halshs-00526423, HAL.
    • Handle: RePEc:hal:journl:halshs-00526423
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00526423
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