Structure de propriété et divulgation volontaire sur internet : cas des entreprises tunisiennes cotées non financières (notice n° 977051)
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| fixed length control field | 02679cam a2200301 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250125123605.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Kammoun, Aïda |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Structure de propriété et divulgation volontaire sur internet : cas des entreprises tunisiennes cotées non financières |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2014.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 96 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | L’objectif principal de cet article est d’analyser l’impact de la structure de propriété sur l’étendue de la divulgation volontaire des informations sur le web. Plus spécifiquement, il étudie la relation entre les caractéristiques de la structure de propriété (concentration et nature des actionnaires) et la publication des informations financières sur Internet par les entreprises tunisiennes cotées non financières. La variable endogène, « Divulgation Volontaire sur Internet », est mesurée par un score non pondéré relatif au contenu et à la forme de présentation du site Web.En considérant un panel de trente entreprises tunisiennes cotées non financières sur une période de 4 ans (2005-2008), la régression a montré que la propriété institutionnelle, la concentration de la propriété et la taille de l’entreprise sont des déterminants du niveau de la divulgation volontaire sur Internet en Tunisie. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The main goal of this paper is to study the association between the ownership structure (concentration and nature of shareholders) and the level of voluntary financial disclosure on Internet. The endogenous variable”Voluntary Disclosure on Internet” is measured by a non weighted score related to the content and the form of the Web site presentation.Considering a sample of thirty listed non-financial Tunisian firms over a period of 4 years (2005-2008), the multivariate regression shows that block ownership, institutional ownership and the firm size are determinants of the level of the voluntary disclosure on Internet in Tunisia. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | score contenu |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | structure de propriété |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | score forme de présentation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | score de divulgation volontaire sur internet |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | firmes tunisiennes cotées |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | ownership structure |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | voluntary disclosure on internet |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | listed Tunisian firms |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | score of the website content |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | score of the form of presentation of websites |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Khrifech, Dhouha |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Vie & sciences de l'entreprise | 194 | 2 | 2014-02-01 | p. 93-125 | 2262-5321 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-vie-et-sciences-de-l-entreprise-2013-2-page-93?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-vie-et-sciences-de-l-entreprise-2013-2-page-93?lang=fr&redirect-ssocas=7080</a> |
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