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The main purpose of this paper is to analyze the interactions between the external and internal mechanisms of governance and voluntary disclosure in the annual reports (external mechanism of governance) in the Tunisian emerging market. Our investigation is specifically about the study of the...
Persistent link: https://www.econbiz.de/10015196270
Dans le cadre de ce papier, nous confrontons la perception de l'utilité de 72 items d'informations volontaires de 40 analystes financiers tunisiens avec le degré de leur divulgation dans les rapports annuels de 24 entreprises cotées à la BVMT. L'analyse est menée sur des données primaires...
Persistent link: https://www.econbiz.de/10008791915
Research Question- Do the characteristics of the board of directors and the characteristics of audit committee influence Tunisian companies' growth opportunities? Motivation- Attract the attention of policy makers to design appropriate governance mechanisms for emerging countries in general and...
Persistent link: https://www.econbiz.de/10015196149
L'information volontaire diffusée dans les rapports annuels devient un enjeu de communication de plus en plus important. Dans le cadre de ce travail de recherche exploratoire, nous étudions à travers une enquête par questionnaire, la perception de l'utilité de l'information volontaire dans...
Persistent link: https://www.econbiz.de/10008790298
This paper examines whether research and development (R&D) intensity affects the firm’s financing decisions. We use a sample of European firms in the period 2002-2011. We argue that R&D asset has three fundamentals characteristics that make it different from ordinary investment and constrain...
Persistent link: https://www.econbiz.de/10015239985
This paper examines whether research and development (R&D) intensity affects the firm’s financing decisions. We use a sample of European firms in the period 2002-2011. We argue that R&D asset has three fundamentals characteristics that make it different from ordinary investment and constrain...
Persistent link: https://www.econbiz.de/10011260341
Corporate governance has drawn much attention with recent managerial misbehavior and corporate scandals. Various laws and reports around the world came up with propositions and regulation to restore confidence and reinforce investor protection. La Porta, Lopez, Shleifer and Vishny (LLSV...
Persistent link: https://www.econbiz.de/10009641490
Credit–risk evaluation is a very important and challenging problem for financial institutions. Many classification methods have been suggested in the literature to tackle this problem. Neural networks have especially received a lot of attention because of their universal approximation...
Persistent link: https://www.econbiz.de/10009641837
Cette étude vérifie l'effet de la gouvernance d'entreprise sur la pertinence des bénéfices. La gouvernance est synthétisée en six axes. Leur introduction dans l'association bénéfices-rendements d'un échantillon américain montre un effet significatif de la gouvernance sur la pertinence.
Persistent link: https://www.econbiz.de/10008923107
Nous avons cherché dans ce papier à modéliser la probabilité de défaillance des entreprises tunisiennes au terme d'une regression logistique. Il ressort des résultats obtenus un taux de bon classement des entreprises dans leur groupe d'origine de l'ordre de 87% deux ans avant et de 91% un...
Persistent link: https://www.econbiz.de/10009001225