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- Title
Comportement du dirigeant et décision de divulgation volontaire d'informations : cas du marché tunisien.
- Authors
Diouani, Boutheina; Khlif, Wafa
- Abstract
This study investigates the relation between CEO's behavior and the decision of voluntary disclosure. Theory of planned behavior presents an interesting theoretical framework to predict an individual's intention to engage in a behavior at a specific time and place. We surveyed 70.9 % of CEOs in Tunis Stock Exchange listed companies. Crossing CEOs psychosocial factors and their intention to disclose, results reveal first that voluntary information depends on the free will and attitudes of CEOs. Second, social variable has no influence on CEOs' intention to communicate. Finally, depending on the information to communicate, their perception of control may influence the disclosure decision.
- Subjects
CHIEF executive officers; PLANNED behavior theory; ATTITUDE (Psychology); INTENTION; EXPECTATION (Psychology); PSYCHOLOGY
- Publication
Management international / International Management / Gestiòn Internacional, 2013, Vol 17, Issue 4, p34
- ISSN
1206-1697
- Publication type
Article
- DOI
10.7202/1020668ar