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La Comptabilisation des Dépenses Immatérielles: Quels Déterminants Empiriques ?

Author

Listed:
  • Anis Jarboui

    (Université de Sfax - University of Sfax)

  • 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 des entreprises tunisiennes cotées et non cotées. L'analyse empirique (régressions linéaires et logistiques) porte sur les données relatives à l'année 2003 et sur 50 firmes cotées et non cotées suggère que cette pratique permet essentiellement de réduire les contraintes d'endettement et d'informer les actionnaires sur la qualité des projets. Cependant, l'hypothèse de réduction des coûts politiques n'a pas été confirmée dans le contexte tunisien.

Suggested Citation

  • Anis Jarboui & Hédi Turki & Ahmed Abdelmoula, 2006. "La Comptabilisation des Dépenses Immatérielles: Quels Déterminants Empiriques ?," Post-Print halshs-00548052, HAL.
    • Handle: RePEc:hal:journl:halshs-00548052
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00548052
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