The effect of firm characteristics on the disclosure of IAS/IFRS information : the cases of Tunisia, France and Canada

The effect of firm characteristics on the disclosure of IAS/IFRS information can not be studied in isolation of the national context of the country of nationality or domicile of the firm. Starting from the assumption that the intrinsic characteristics of the firm depend significantly on its size and the country of his nationality, we chose to work on companies belonging to different trading indices and from countries with different cultures and levels of economic development. The selected countries are Tunisia, France and Canada since Tunisia differs from Canada and France mainly by the level of economic development (developing countries) and France differs from Canada by culture. Our sample includes 52 Tunisian companies (40 listed on the first market and 12 on the alternative market), 244 French companies (35 CAC40 Index (top 40 French firms) and 209 CACsmall (index of small Capitalization French firms)) and 223 Canadian companies (36 ^TX60 (first 60 Canadian companies) and 187 ^TX20 Index (Small Capitalization Canadian firms)). Our results showed that the determinants of the disclosure of IAS/IFRS information will vary depending on the nationality of the firm and also showed the importance of the nationality of the firm in explaining disclosed information since the proxy used "country" has significant coefficients.peer-reviewe

FOR A NEW METHOD OF CALCULATING THE DISCLOSURE INDEX

In this paper, we have proposed a new method for calculating the disclosure index, which consists of calculating the basic score by accounting standard or category of information and determining the overall disclosure index, which is the average of the elementary scores. Through two French and Canadian samples, we found significant differences between the mandatory, voluntary and total disclosure indices calculated using the proposed method and the current method

Culture, Economics and Disclosure of (IAS/IFRS) Information: Empirical Evidence in the Tunisian, French and Canadian Contexts

According to the theory of environmental determinism, the accounting system of a country is made by the environment. From our study on three samples of the three countries in different cultural and economic environments (50 Tunisian firms listed on Tunindex, 35 French companies listed on the CAC40 and 36 Canadian companies listed on TSE60), we have demonstrated that despite the adoption by these three countries in a single repository (IAS / IFRS), the degree of implementation of these standards (for each standard) differs from one country to another. We have also found that the level of IAS/IFRS disclosure in Canada is higher than in France which is in far higher than in Tunisia turn. The high level of disclosure of TSE60 companies of Canada compared to the CAC 40 companies of France is explained by existing differences between the cultural dimensions of the two countries. Indeed, Canada is characterized by professionalism and transparency in contrast to France which is characterized by the statutory control and discretion. In addition, for Tunisia, extensive reading annual reports showed a low level of disclosure and demonstrated the presence of a large number of items unenforceable. Inapplicable items reflect the absence of the scope of the standards adopted by Tunisia. Thus, standards adopted and those not yet adopted by Tunisia face rather the level of economic development as the national culture. The results of this study demonstrate the validity of the theory of environmental determinism. Keywords: Theory of environmental determinism, Disclosure, IAS/IFRS

An ontology-based monitoring system for multi-source environmental observations

Multi-source observed data are generally characterized by their syntactic, structural and semantic heterogeneities. A key challenge is the semantic interoperability of these data. In this context, we propose an ontology-based system that supports environmental monitoring. Our contributions could be resumed around 1) the construction of an ontology which allows to represent the knowledge and reuse it in a real-world way, 2) the guarantee of the semantic interoperability of ontological modules since the proposed ontology is based on the upper level ontology Basic Formal Ontology (BFO) 3) the modularity of the proposed ontology in order to facilitate its reuse and evolution. The proposed ontology has been implemented and evaluated using quality metrics. We also present a real use case study that demonstrates how the proposed ontology allows implicit knowledge generation

PREDICAT: a semantic service-oriented platform for data interoperability and linking in earth observation and disaster prediction

The increasing volume of data generated by earth observation programs such as Copernicus, NOAA, and NASA Earth Data, is overwhelming. Although these programs are very costly, data usage remains limited due to lack of interoperability and data linking. In fact, multi-source and heterogeneous data exploitation could be significantly improved in different domains especially in the natural disaster prediction one. To deal with this issue, we introduce the PREDICAT project that aims at providing a semantic service-oriented platform to PREDIct natural CATastrophes. The PREDICAT platform considers (1) data access based on web service technology; (2) ontology-based interoperability for the environmental monitoring domain; (3) data integration and linking via big data techniques; (4) a prediction approach based on semantic machine learning mechanisms. The focus in this paper is to provide an overview of the PREDICAT platform architecture. A scenario explaining the operation of the platform is presented based on data provided by our collaborators, including the international intergovernmental Sahara and Sahel Observatory (OSS)

Effect of iron substitution on the structural, magnetic and magnetocaloric properties of Pr0.6Ca0.1Sr0.3Mn1−xFexO3 (0⩽x⩽0.075) manganites

International audienc

Electrical conductance and complex impedance analysis of La0.6Pr0.1Ba0.3Mn1−xNixO3 nanocrystalline manganites

International audienc