Technological and innovation disclosure: determinants for Tunisian companies

@inproceedings{Hamed2016TechnologicalAI,
  title={Technological and innovation disclosure: determinants for Tunisian companies},
  author={Mounira Sidhom Hamed and Mohamed Ali Brahim Omri},
  year={2016}
}
This study aims to identify determinants of voluntary disclosure about innovation and technology (I%T) by using a theoretical framework of the signal theory and the proprietary costs theory. The analyses are concerned with the Tunisian context where the conceptual framework motivates firms to communicate about their innovation efforts and their technological choices which are generally viewed as competitively sensitive and proprietary in nature. This paper incorporates a new I%T disclosure… CONTINUE READING