واقع الإفصاح المحاسبي في التقارير المالية المنشورة للشركات المدرجة في بورصة تونس : دراسة تطبيقية

Abstract EN

This study aimed at identifying the reality of accounting disclosure in the published financial reports of a sample of companies listed on the Tunis Stock Exchange.

To achieve this a list has been designed to measure the level of disclosure that includes a set of information to be presented in the financial reports.

Including general information about the Company, information on the financing structure, information on the Company's assets and information relevant to the result of the activity.

The study concluded with a number of results, the most important of which is that the level of accounting disclosure in the financial reports of companies listed on the Tunis Stock Exchange is acceptable and is sufficient for investors to take their various decisions.

The most important axes were disclosure of information about the result of the company's activity.