Damak-Ayadi, Salma; Klibi, Emna - In: Journal of accounting & management information systems … 14 (2015) 4, pp. 655-684
The main purpose of this paper is to examine how important the profile of manager is to voluntary financial disclosure in the Tunisian emerging market. We mobilize the upper echelon theory which suggests that human factors may affect firm strategy and performance. We investigate the...