The purpose of this paper is to examine determinants of financial information disclosure by Tunisian companies. The methodology is based on qualitative approach, using the cognitive mapping technique. To take into account the specificities of the Tunisian economic, we felt that it is essential...

We define a novel information acquisition model that accounts explicitly for the influence of positive and negative anticipated emotions in the evaluation and selection incentives of decision makers (DMs). The model focuses on the value assigned by the DMs to the information being acquired and...