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strategy and performance. We investigate the characteristics of voluntary financial disclosure in Tunisia which has incurred … important changes during recent years. Tunisia is an African developing country of the MENA (Middle East and North Africa) that …
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The present study is focused on investigating the relationship between intentional governance mechanisms (Directors' boards, Ownership structure and audit quality) and financial communication transparency. For this purpose, a model is used and applied to Tunisian firms' sample observed over the...
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Moroccan web sites and 19.4 percent of those from Tunisia meet the benchmark quality criteria used by this study, compared with …
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