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Les Determinants Des Choix Comptables Relatifs Aux Elements Immateriels Cas Des Entreprises Tunisiennes

Author

Listed:
  • Hédi Turki

    (FSEG - Université de Sfax - University of Sfax)

  • Ahmed Abdelmoula

    (Université de Sfax - University of Sfax)

Abstract

Cet article examine les facteurs susceptibles d'influer sur la décision d'activation des dépenses immatérielles dans un pays émergent. L'analyse empirique (régressions linéaires et logistiques), portant sur les données relatives à l'année 2003 et sur 50 entreprises cotées et non cotées, suggère que cette pratique permette essentiellement de réduire les contraintes d'endettement. Cependant, les hypothèses de réduction des coûts politiques, de maximisation de la rémunération et de valorisation boursière n'ont pas été confirmées.

Suggested Citation

  • Hédi Turki & Ahmed Abdelmoula, 2007. "Les Determinants Des Choix Comptables Relatifs Aux Elements Immateriels Cas Des Entreprises Tunisiennes," Post-Print halshs-00544910, HAL.
    • Handle: RePEc:hal:journl:halshs-00544910
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00544910
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    References listed on IDEAS

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    Cited by:

    1. Imen Mhedhbi, 2013. "Monitoring Intangible Investment: Case of Tunisian Companies," Journal of Asian Business Strategy, Asian Economic and Social Society, vol. 3(2), pages 21-32, February.

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