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

Inès Belgacem; Abdelwahed Omri

Volume 1, Issue 5 , December 2014, , Pages 353-370

  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 Tunisia. ...  Read More