Nowadays, the efficiency of the productive and physical investment depends on the intangible investment that is associated him. This last takes a very important place in activities and form a distinctive advantage for the competitiveness of enterprises. But it is again very complex and difficult to be able to follow it respectable. The objective of our work is therefore to look for the method a...

— China is being in the important time of economical reforming, which was still imperfect. As a result of the immature capital system, listed companies often had the loss situation .For the comparison between different loss frequency listed companies in redemption ability, operational capacity ,profit ability as well as development potential differences, this article will have 2003 to 2010 betw...

In this paper, we examine the impact of voluntary financial disclosure quality on stock price volatility non-financial firms quoted Tunis Stock Exchange. Empirically, first test volatility. Then, combined effect and institutional ownership We study a sample 411 annual reports non companies listed Tunisian exchange observed over 2010–2019 period. The results show that has negative Our also is st...

The purpose of this study is to explore the aspects of management of competitive intelligence process in Tunisian companies. This exploratory study was conducted using semi-in-depth interviews with six executives in six companies in Tunisia. The results revealed by this study that the competitive intelligence as a competitive tool is unknown to the vast majority of Tunisian companies. It is not...

This article compares capital budgeting techniques employed in listed and unlisted companies in Brazil. We surveyed the Chief Financial Officers (CFOs) of 398 listed companies and 300 large unlisted companies, and based on 91 respondents, the results suggest that the CFOs of listed companies tend to use less simplistic methods more often, for example: NPV and CAPM, and that CFOs of unlisted com...

Abstract Based on the financing motivation of equity pledges, this study explores whether and how monetary policy adjustment affects stock pledge behaviour listed companies. The empirical findings show that adjustments significantly affect companies; is, a tightening increases phenomenon companies, an expansionary reduces phenomenon. Heterogeneity analysis revealed had greater impact pledges no...

Using Panel Data methods, this paper examines the impact of institutional investors on corporate governance and corporate performance, based on samples of familial listed companies in China from 2006 to 2008. The research shows that after investing in familial listed companies, institutional investors would play an important role to improve corporate governance. Simultaneously, the proportion o...

In this paper, we extend corporate disclosure and cash holdings literature by testing whether voluntary risk affects for a sample of Tunisian non-financial listed companies. As measure disclosure, use manual content analysis to count the number risk-related sentences in narrative sections annual reports. holdings, ratio equivalent over total assets. Using 140 firm-year observations period 2008–...