Financial information disclosure

Abstract

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 to conduct a qualitative analysis in the light of which we can identify the factors motivating the disclosure of financial information. The qualitative analysis is based on the census via a set of cases carried out in several Tunisian companies to understand their perceptions regarding the determinants of financial disclosure.

Keywords:

• disclosure information
• financial information
• cognitive mapping

JEL classifications:

• M40
• M41
• G14

Public Interest Statement

When it is difficult to identify the goals, an integrated approach of performance provides a holistic view in which the performance is analyzed by the processes that lead, through the performances of the actors. These representation processes are two problems of implementation: the sharing of representations of actors and the identification of dominant representations in the organization in order to act upon them. The construction of this representation necessarily requires a model that allows understanding to act is an action of intentional design and construction, for composition of symbols, patterns that would make a complex phenomenon intelligible perceived. Cognitive mapping is used as a tool for representation of an idiosyncratic schema, a pattern is “a cognitive structure that guides the cutting of reality, the interpretation of events, and action individuals”, pattern unique to each individual, causing it to have its own behavior.

Research Group Overview

The objective of this study is to examine the determinants of financial information disclosure; we felt that it is essential to conduct a qualitative analysis in the light of which we can identify the factors motivating the disclosure of financial information. The qualitative analysis is based on the census via a set of cases carried out in several companies to understand their perceptions regarding the determinants of financial disclosure. This research takes an analysis by the technique of cognitive mapping to visualize the relative importance of each concept (determinants of financial information disclosure) regarding the disclosure. The use of structural analysis method allows identifying the most important variables in determining the evolution of the system of actors with respect to financial information disclosure.

Notes

This work can be exploited to develop a new original approach in accounting literature since it introduces structural analysis to the study of cognitive mapping. This is an original essay that explains the determinants of financial information disclosure.

Additional information

Funding

Funding. The author received no direct funding for this research.