Journal of Contemporary Issues in Business Research

ISSN 2305-8277
An Analysis Methodology and Evaluation of Quality of Social Disclosure in Annual Reports of Tunisian Companies
An Analysis Methodology and Evaluation of Quality of Social Disclosure in Annual Reports of Tunisian Companies
Driss Rahma, 1 and Jarboui Anis, 2
Author Affiliations
  • 1&2 Department of Financial and Accounting Higher Institute of Business Administration (ISAAS), Tunisia

  • Abstract

    This research paper is an attempt to analyze the quality of social disclosure in the annual reports of companies. Firstly, we tried to introduce the concept of the quality of disclosure. Thereafter, we presented a literature review specialized in processing, measuring and analyzing disclosure quality. On methodology, we developed a descriptive and explanatory study to assess the quality of social disclosure in the annual reports of three Tunisian companies using a word processing qualitative data called QSR NUD * IST. As results, we found that the most of social information published have an historical and quantitative character. In fact, the sections reserved for social information are concerned with past information that enhance stakeholder confidence. Past character information is already more appreciated than forward-looking information which may remain as goals. The orientation towards quantitative information is deemed relevant due to the use of real information based on accurate and precise data.

    Keywords
    Social disclosure; Disclosure quality; Historical information; Forward-looking information; Qualitative research; Descriptive study; Annual reports.

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    MLA
    Rahma, Driss and Jarboui Anis. An Analysis Methodology and Evaluation of Quality of Social Disclosure in Annual Reports of Tunisian Companies. Vol. 4. 2015. 2 vols.
    APA
    Rahma, D., & Anis, J. (2015). An Analysis Methodology and Evaluation of Quality of Social Disclosure in Annual Reports of Tunisian Companies (Vol. 4).
    Chicago
    Rahma, Driss, and Jarboui Anis. An Analysis Methodology and Evaluation of Quality of Social Disclosure in Annual Reports of Tunisian Companies. Vol. 4. 2 vols. 2015.
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    First published online before print: 2015
    Vol. 4, No. 2, 2015, pp. 49-62
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