2017
DOI: 10.1007/s13132-016-0444-y
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The Effect of Audit Quality on the Extent of Voluntary Disclosure: Companies Listed in the Tunisian Stock Exchange

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Cited by 11 publications
(25 citation statements)
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“…The United Arab Emirates (UAE) has the highest level of Big N market share (91.16%), followed by Qatar (87.39%), Bahrain (77.40%), Morocco (72.43%), Oman (65.92%), Tunisia (63.47%), Jordan (58.56%), Kuwait (58.14%) and Egypt (44.20%). These findings are comparable to those reported in previous studies (Ahmadi and Bouri, 2019;Alfraih, 2016;Alhababsah, 2019;Baatwah et al, 2018;Habbash and Alghamdi, 2017;Khalil and Ozkan, 2016).…”
Section: Sample Selectionsupporting
confidence: 92%
“…The United Arab Emirates (UAE) has the highest level of Big N market share (91.16%), followed by Qatar (87.39%), Bahrain (77.40%), Morocco (72.43%), Oman (65.92%), Tunisia (63.47%), Jordan (58.56%), Kuwait (58.14%) and Egypt (44.20%). These findings are comparable to those reported in previous studies (Ahmadi and Bouri, 2019;Alfraih, 2016;Alhababsah, 2019;Baatwah et al, 2018;Habbash and Alghamdi, 2017;Khalil and Ozkan, 2016).…”
Section: Sample Selectionsupporting
confidence: 92%
“…By highlighting the centrality of the manager, especially in emerging countries, this article proposes to study the voluntary disclosure in Tunisian context by examining the management earnings forecasts. This study investigates the relation between management earnings forecast errors and the two earnings' components, accruals and cash flows.When referring to studies in the Tunisian context, we note that much of voluntary disclosure research narrowly focuses on either the determinants of voluntary disclosure (Jouirou & Chenguel, 2014;Boudiche, 2013) or the effect of audit quality on the extent of voluntary disclosure (Ahmadi & Bouri, 2019). Consequently, it appears that some important concerns about the quality of management forecasts are ignored.…”
Section: Introductionmentioning
confidence: 99%
“…Specially, by applying the lens of knowledge economy, Ahmadi and Bouri ( 2019 ) have noticed that operating performance can generate a very relevant impact on the delisting choices. In fact, several scholars have highlighted that high level of firm’ operating performance, i.e., return on asset and return on equity measurements, propel management to delist the firm to well manage the increasing level of operating performance (Croci & Del Giudice, 2014 ; Du & He, 2013 ; Wright et al, 2009 ).…”
Section: Literature Reviewmentioning
confidence: 99%
“…In this vein, financial literature we are proposing in this paper is well related to the opportunity of firms’ knowledge economy in a modern business environment. Moreover, several scholars have highlighted the impact of knowledge economy on financial settings (Ahmadi & Bouri, 2019 ; Du & He, 2013 ); while other have focused on the impact of financial variables and their effects on the firm’s performance (Croci & Giudice, 2014 ; He, 2008 ; Sung & Choi, 2012 ). Alongside this, in the era of knowledge economy, very little is known about the financial variables that increase the likelihood of firm’s delisting and the eventually the rapid progress of delisted firms.…”
Section: Introductionmentioning
confidence: 99%
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