The intangibles: emergence, recognition and financial performance: a study of the Tunisian Stock Exchange

被引：5

作者：

Baklouti, Mohamed Aymen ^{[1
]}

Jamoussi, Wassim ^{[1
]}

Affes, Habib ^{[1
]}

机构：

[1] Fac Econ Sci & Management SFAX, Corp Finance & Financial Theory Unit Res, Airport Rd Km 4, Sfax 3018, Tunisia

来源：

INTERNATIONAL JOURNAL OF MANAGERIAL AND FINANCIAL ACCOUNTING | 2010年 / 2卷 / 04期

关键词：

intellectual capital; accounting treatment; financial performance; accounting earning; Tunisia;

D O I：

10.1504/IJMFA.2010.035636

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

The present research raises the question of the intangible-related accounting information utility. Using a sample of 24 firms quoted on the Tunisian Stock Exchange (TSE), this study aims to clarify the links between the intangibles and the financial performance while distinguishing between the various components of the intellectual capital, on the one hand, and challenging the accounting standards and practices on the other. The period of this study is spread out over four years (2001-2004). The results of the study show that the intangibles have a positive and significant direct effect on the financial performance of the quoted Tunisian firms. However, the indirect impact tested through the accounting earning proves to be insignificant. This result can be explained by the ignorance of the Tunisian accounting system about some intangibles.

引用

页码：327 / 343

页数：17