Determinants of financial information disclosure: A visualization test by cognitive mapping technique

AbstractThe purpose of this paper is to examine determinants of financial information disclosure by Tunisian companies. The methodology is based on qualitative approach, using the cognitive mapping technique. To take into account the specificities of the Tunisian economic, we felt that it is essential to conduct a qualitative analysis in the light of which we can identify the factors motivating the disclosure of financial information. The qualitative analysis is based on the census via a set of cases carried out in several Tunisian companies to understand their perceptions regarding the determinants of financial disclosure

Cognitive governance. Cognitive mapping and cognitive conflicts. Structural analysis with the MICMAC method

This research aims to achieve a better understanding of the modes of conceptualization and thinking on issues of governance. It is part of a cognitive approach, to our knowledge unprecedented. This research has shown that the mapping concepts of governance can provide the original performance and meaningful. The purpose was to plot the thought of governance actors in the form of a cognitive map and analyze it. The results highlighted the relative importance of the concepts they used, the dimensions from which they structured more or less consciously here own thoughts, the nature and characteristics of the concepts they considered primarily as an explanation or consequences (or both).They allowed characterizing very special or very precise structure and content of the thought of these actors. The construction of collective cognitive maps is to help structure the relationship between governance actors in the sense that it will detect the conflict relations of cognitive order. The cognitive map is by definition a representation of mental models of actors on any topic. Actors of governance have not the same definitions of the concepts of governance that represents for us a sort of cognitive conflict and hence through cognitive mapping can map the concentration of these conflicts and we are still looking for more to show the effectiveness governance mechanisms to resolve these conflicts

Stakeholder approach, Stakeholders mental model: A visualization test with cognitive mapping technique

The idea of this paper is to determine the mental models of actors in the firm with respect to the stakeholder approach of corporate governance. The use of the cognitive map to view these diagrams to show the ways of thinking and conceptualization of the stakeholder approach. The paper takes a corporate governance perspective, discusses stakeholder model. It takes also a cognitive mapping technique

Stakeholder Approach Stakeholders Mental Model a Visualization Test with Cognitive Mapping Technique

The idea of this paper is to determine the mental models of actors in the firm with respect to the stakeholder approach of corporate governance. The use of the cognitive map to view these diagrams to show the ways of thinking and conceptualization of the stakeholder approach.The paper takes a corporate governance perspective, discusses stakeholder model. It takes also a cognitive mapping technique

A COGNITIVE APPROACH TO CORPORATE GOVERNANCE: A VISUALIZATION TEST OF MENTAL MODELS WITH THE COGNITIVE MAPPING TECHNIQUE

The idea of this paper is to determine the mental models of actors in the fi rm with respect to the cognitive approach of corporate governance. The paper takes a corporate governance perspective, discusses mental models and uses the cognitive map to view the diagrams showing the ways of thinking and the conceptualization of the cognitive approach. In addition, it employs a cognitive mapping technique. Returning to the systematic exploration of grids for each actor, it concludes that there is a balance of concepts expressing their cognitive orientation

DETERMINANTS OF BANKS PERFORMANCE: VIEWING TEST BY COGNITIVE MAPPING TECGNIQUE (CASE OF BIAT)

Determinants of bank performance can be split between those that are internal and those that are external. Internal determinants are also sometimes called microeconomic determinants or inherent performance, while external determinants are variables that reflect economic and legal environment in which the bank operates. This paper investigates the determinants of banks performance in the Tunisian banking .In attempts to identify the determinants in order to provide practical guides for improved profitability performance. In view of our results, size, control and credit quality are the important variables can determine the performance of bank

Mapping environmental pollution disclosures in Tunisia

The aim of this paper is to examine the mental models of actors in Tunisian firms with respect to the environmental pollution. The authors use a cognitive map to observe these mental diagrams and to visualize ways to conceptualize the environmental pollution and to understand this concept through the presentation and analysis of the cognitive maps of Tunisian firm’s actors. Each actor’s systematic exploration grid shows a balance of concepts that expresses their cognitive orientation. Thus, the authors visualize the concepts (variables) that structure the cognitive universe of the actors, which is projected in terms of influences and dependencies. This research provides some lines of thought about environmental and pollution reporting that should be explored further. The research can only help to launch a debate on corporate accountability and transparency

Financial information disclosure

Abstract: The purpose of this paper is to examine determinants of financial information disclosure by Tunisian companies. The methodology is based on qualitative approach, using the cognitive mapping technique. To take into account the specificities of the Tunisian economic, we felt that it is essential to conduct a qualitative analysis in the light of which we can identify the factors motivating the disclosure of financial information. The qualitative analysis is based on the census via a set of cases carried out in several Tunisian companies to understand their perceptions regarding the determinants of financial disclosure