The Value Relevance of Voluntary Disclosure: Evidence from Tunisia Stock Market

The present research examines empirically whether domestic investors in the Tunisia Stock Market (BVMT) perceive voluntary disclosure to be value-relevant. The study is motivated by the market-based value-relevance literature in the U.S. and by the developments of accounting and stock markets in Tun...

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Bibliographic Details
Main Authors: Inès Belgacem, Abdelwahed Omri
Format: Article
Language:English
Published: Mashhad: Behzad Hassannezhad Kashani 2014-12-01
Series:International Journal of Management, Accounting and Economics
Subjects:
Online Access:https://www.ijmae.com/article_115459_e93456423743c6c20470d1f6d6bd4dd5.pdf