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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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In this paper, we examine the impact of risk disclosure practices on trade credit. We hypothesize that risk information could reduce information opacity that arises between companies and their suppliers. We collected annual reports for Tunisian listed companies for the period 2008-2013. This...
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