The present research raises the question of the intangible-related accounting information utility. Using a sample of 24 firms quoted on the Tunisian Stock Exchange (TSE), this study aims to clarify the links between the intangibles and the financial performance while distinguishing between the...

The Balanced Scorecard is a management tool that utilizes common and unique measures of an organization and/or division. Lipe and Salterio14 found that individuals disregarded unique measures of the Balanced Scorecard. Instead, individuals concentrated on common measures with which they were...

The analysis of the entrepreneurial intention makes it possible to apprehend the behaviors leading to the creation of a company. Indeed, the entrepreneurial intention constitutes the first act in the entrepreneurial process and therefore, the study of its subjacent factors is of great range...

The purpose of this paper is to investigate the role of intellectual capital investment in improving the firm's market value, stakeholders' value and financial performance. Using data drawn from 21 listed companies in Tunisia Stock Exchange, we conducted two studies. On one hand, from using...

This research aims at explaining the accounting evaluation which is unable to provide the firm's fair value due to intangibles. It consists of examining the relevance of traditional accounting information and that of intangibles in the firm's evaluation. To reach to this goal, an empirical study...

En adoptant la théorie de contingence, la présente étude examine l'impact de la participation budgétaire et de l'incertitude environnementale sur la performance et la satisfaction au travail. Cinquante trois managers appartenant à trente entreprises industrielles tunisiennes ont participé...