@incollection{,
	
					
					
					D1A95C7E102B92ADE309AB5AFDA5BF1B
				,
	author={{JiheneFerchichi} and {Faculty of economic science and management}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}167720
}

@incollection{b0,
	
	
		,
	title={{The effect of international institutional factors on properties of accounting earnings}}
		,
	author={{
			RBall
		} and {
			SPKothari
		} and {
			ARobin
		}}
		
		
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			29
			1
			
			,
	year={2000}
		
	

}

@book{b1,
	
	
		,
	title={{Disclosure items in a comprehensive model of business reporting: an empirical evaluation, Working paper}}
		,
	author={{
			VBeattie
		} and {
			KPratt
		}}
		
		
			,
	year={2002b}
		
		
			University of Stirling
		
	

}

@incollection{b2,
	
	
		,
	title={{Perception du capital immatériel par le marché financier français}}
		,
	author={{
			YBéjar
		}}
	
	
		,
	booktitle={{Journal International des Sciences de l'Information et de la Communication, n°33}}
				
			,
	year={2006}
			
		
	

}

@book{b3,
	
	
		,
	author={{
			YBéjar
		}}
		,
	title={{La valeur informationnelle du capital immatériel: application aux entreprises technologiques nouvellement introduites en bourse}}
				Paris Dauphine
		
			,
	year={2006. 1997-2004}
			
		
	
	,
	note={Thesis; Université}

}

@book{b4,
	
	
		,
	title={{Disclosure of information on intellectual information and signal strategies in initial public offerings: a Delphy explorative study, working paper}}
		,
	author={{
			YBéjar
		}}
		
			,
	year={2005}
		
		
			Université Paris Dauphine
		
	

}

@incollection{b5,
	
	
		,
	title={{Stakeholders' Perceptions of Corporate Social Reporting in Bangladesh}}
		,
	author={{
			ABelal
		} and {
			RRoberts
		}}
		
	
	
		,
	journal={{Journal of Business Ethics}}
		
			97
			2
			
			,
	year={2010}
		
	

}

@incollection{b6,
	
	
		,
	title={{The relevance of intellectual capital disclosure : a paradox ?}}
		,
	author={{
			NBukh
		}}
	
	
		,
	journal={{Accounting, Auditing & Accountability Journal}}
		
			16
			1
			
			,
	year={2003}
		
	

}

@incollection{b7,
	
	
		,
	author={{
			NBukh
		} and {
			CNielson
		} and {
			PGormsen
		} and {
			JMouritsen
		}}
		
		
		
	
	
		,
	booktitle={{Disclosure of information on intellectual capital in Danish IPO prospectuses}}
				
			,
	year={2005}
			18
			
		
	

}

@incollection{b8,
	
	
		,
	title={{Selected items of information and their disclosure in annual reports}}
		,
	author={{
			SBuzby
		}}
	
	
		,
	journal={{The Accounting Review}}
		
			49
			
			,
	year={1974}
		
	

}

@incollection{b9,
	
	
		,
	title={{Valorisation stratégique par contextes de valeur: le cas des introductions sur le Nouveau marché}}
		,
	author={{
			SChahine
		} and {
			J-PMathieu
		}}
		
	
	
		,
	journal={{Revue Finance Contrôle Stratégie}}
		
			6
			2
			
			,
	year={2003}
		
	

}

@incollection{b10,
	
	
		,
	title={{Confrontation between supply and demand for voluntary information in the annual reports in an emerging country: The Tunisian Case}}
		,
	author={{
			RChakroun
		}}
	
	
		,
	journal={{International Journal of Accounting and Financial Reporting}}
		
			2
			2
			,
	year={2012}
		
	

}

@incollection{b11,
	
	
		,
	title={{The Voluntary inclusion of earnings forcasts in IPO prospectuses}}
		,
	author={{
			PMClarkson
		} and {
			ADonth
		} and {
			GDRichardson
		} and {
			SESefcik
		}}
		
		
		
	
	
		,
	journal={{Contemporary Accounting Research}}
		
			2
			
			,
	year={1992}
		
	

}

@book{b12,
	
	
		,
	title={{Théories de la communication, Encyclopédie de gestion}}
		,
	author={{
			JDecaudin
		}}
		
			,
	year={1997. 1997}
			3
			
		
	

}

@book{b13,
	
	
		,
	title={{Improving the corporate disclosure process}}
		,
	author={{
			RGEccles
		} and {
			SMavrinac
		}}
		
		
			,
	year={1995}
			,
	publisher={Sloan Management Review}
			
		
	

}

@book{b14,
	
	
		,
	title={{The Value Reporting Revolution: Moving Beyond the Earnings Game}}
		,
	author={{
			RGEccles
		} and {
			RHertz
		} and {
			EMKeegan
		} and {
			DMPhillips
		}}
		
		
		
		
			,
	year={2001}
			,
	publisher={John Wiley and Sons}
			,
	address={New York, United States of America}
		
	

}

@book{b15,
	
	
		,
	title={{Typology and Strategic analysis of intangible resources: A resource-based approach}}
		,
	author={{
			EFeranadez
		} and {
			JMMontes
		} and {
			CJVazquez
		}}
		
		
		
			,
	year={2000}
			20
			
		
	
	,
	note={Technovation}

}

@book{b16,
	
	
		,
	author={{
			PFrotiee
		} and {
			MAndrieu
		}}
		
		,
	title={{Valeur actionnariale et immatérielle. Analyse financière}}
				
			,
	year={1998}
			116
		
	

}

@incollection{b17,
	
	
		,
	title={{Bridging the gap between disclosure and use of intellectual capital information}}
		,
	author={{
			EGarcía-Meca
		}}
	
	
		,
	journal={{Journal of Intellectual Capital}}
		
			6
			427
			,
	year={2005}
		
	

}

@incollection{b18,
	
	
		,
	title={{The use of intellectual capital information in investment decisions: An empirical study using analyst reports}}
		,
	author={{
			EGarcía-Meca
		} and {
			IMartínez
		}}
		
	
	
		,
	journal={{The International Journal of Accounting}}
		
			42
			
			,
	year={2007}
		
	

}

@incollection{b19,
	
	
		,
	title={{Corporate social disclosure practice: a comparative international analysis}}
		,
	author={{
			JGuthrie
		} and {
			LDParker
		}}
		
	
	
		,
	journal={{Advances in Public Interest Accounting}}
		
			3
			
			,
	year={1990}
		
	

}

@incollection{b20,
	
	
		,
	title={{The Importance of Intellectual Capital Disclosure}}
		,
	author={{
			SHasannejad Neysi
		} and {
			SMazraeh
		} and {
			ZMousavi
		}}
		
		
	
	
		,
	journal={{International Journal of Business and Social Science}}
		
			3
			15
			,
	year={2012}
		
	

}

@incollection{b21,
	
	
		,
	title={{Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature}}
		,
	author={{
			PMHealy
		} and {
			KGPalepu
		}}
		
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			31
			
			,
	year={2001}
		
	

}

@incollection{b22,
	
	
		,
	title={{A study of corporate disclosure practice and effectiveness in Hong Kong}}
		,
	author={{
			MHo
		} and {
			KSWong
		}}
		
	
	
		,
	journal={{Journal of International Financial Management and Accounting}}
		
			12
			102
			,
	year={2001}
		
	

}

@book{b23,
	
	
		,
	author={{
			IKateb
		} and {
			HMatoussi
		} and {
			ABounfour
		}}
		
		
		,
	title={{Les déterminants de l'offre volontaire d'information sur le capital immatériel: une analyse de contenu des rapports annuels des grandes firmes françaises, 8ème international conference of management research}}
				
			,
	year={2009}
		
	

}

@book{b24,
	
	
		,
	title={{Rank Correlation Methods}}
		,
	author={{
			MKendall
		} and {
			JGibbons
		}}
		
		
			,
	year={1990}
			,
	publisher={Oxford University Press}
			,
	address={New York}
		
	

}

@incollection{b25,
	
	
		,
	title={{Corporate disclosure and firm characteristics: A puzzling relationship}}
		,
	author={{
			FKhlifi
		} and {
			ABouri
		}}
		
	
	
		,
	journal={{Journal of Accounting -Business & Management}}
		
			17
			1
			
			,
	year={2010}
		
	

}

@book{b26,
	
	
		,
	author={{
			Kothari
		}}
		,
	title={{Towards Participatory Conservation in India: National Scenario and Lessons from Field, Community Participation in Natural Resource Management}}
				
			,
	publisher={Rawat Publications}
			,
	year={2001}
			172
		
	

}

@incollection{b27,
	
	
		,
	title={{Publication volontaire de prévisions et rentabilités initiales : le cas des admissions à la cote du second marché français}}
		,
	author={{
			FLabegorre
		} and {
			SBoubaker
		}}
		
	
	
		,
	journal={{Banque et Marché}}
		
			77
			
			,
	year={2005. 1994-2000. 2005}
		
	

}

@book{b28,
	
	
		,
	title={{}}
		,
	author={{
			JYLeger
		}}
		
			,
	year={2003}
		
	
	,
	note={La communication financière}

}

@book{b29,
	
	
		,
	title={{Intangibles: management, measuring and reporting}}
		,
	author={{
			BLev
		}}
		
			,
	year={2001}
			,
	publisher={Brookings Institution Press}
			,
	address={Washington,DC}
		
	

}

@book{b30,
	
	
		,
	title={{L'analyse de l'impact des mécanismes de gouvernance sur le niveau de divulgation volontaire: Cas des sociétés tunisiennes non _financières », La comptabilité, le contrôle et l'audit entre changement et stabilité}}
		,
	author={{
			LLoukil
		} and {
			MTriki
		}}
		
		
			,
	year={2008. May 2008}
			,
	address={France}
		
	

}

@book{b31,
	
	
		,
	author={{
			HMatoussi
		} and {
			RChakroun
		}}
		
		,
	title={{Confrontation entre l'offre et la demande d'informations volontaires au niveau des rapports annuels dans un pays émergent », published in international conference « Crises et nouvelles problématiques de la Valeur}}
				Nice: France
		
			,
	year={2010. 2010}
		
	

}

@book{b32,
	
	
		,
	title={{Measures that matter, An exploratory investigation of investors information needs and value properties}}
		,
	author={{
			SMavrinac
		} and {
			ASiesfeld
		}}
		
		
			,
	year={1997}
			,
	publisher={OECD and Ernst & Young Center for Business innovation}
			,
	address={Cambridge}
		
	
	,
	note={In Enterprise Value in the Knowledge Economy}

}

@incollection{b33,
	
	
		,
	title={{The informativeness of voluntary disclosure in the annual reports of listed industrial companies in South Africa}}
		,
	author={{
			JEMyburgh
		}}
	
	
		,
	journal={{Meditari Acoountancy Research}}
		
			9
			
			,
	year={2001}
		
	

}

@incollection{b34,
	
	
		,
	title={{Quality of financial reporting: evidence from the listed Saudi nonfinancial companies}}
		,
	author={{
			KNaser
		} and {
			RNuseibeh
		}}
		
	
	
		,
	journal={{The International Journal of Accounting}}
		
			38
			
			,
	year={2003}
		
	

}

@book{b35,
	
	
		,
	title={{Business reporting: how transparency becomes a justification mechanism, working paper, Arhus school of business}}
		,
	author={{
			CNielsen
		}}
		
			,
	year={2004. 2004}
			,
	address={Denmark}
		
	

}

@incollection{b36,
	
	
		,
	title={{Proprietary costs and determinants of voluntary segment disclosure: Evidence from Italian listed companies}}
		,
	author={{
			APrencipe
		}}
	
	
		,
	journal={{European Accounting Review}}
		
			13
			
			,
	year={2004}
		
	

}

@incollection{b37,
	
	
		,
	title={{Towards improved information disclosure on intellectual capital}}
		,
	author={{
			ARylander
		} and {
			KJacobsen
		} and {
			GRoos
		}}
		
		
	
	
		,
	journal={{International Journal of Technology Management}}
		
			20
			,
	year={2000}
		
	

}

@incollection{b38,
	
	
		,
	title={{The trend toward voluntary corporate disclosures}}
		,
	author={{
			PSchuster
		} and {
			VConnell
		}}
		
	
	
		,
	journal={{Management Accounting Quarterly}}
		
			7
			
			,
	year={2006}
		
	

}

@incollection{b39,
	
	
		,
	title={{Job market signaling}}
		,
	author={{
			MSpence
		}}
	
	
		,
	journal={{The Quarterly Journal of Economics}}
		
			87
			3
			
			,
	year={1973}
		
	

}

@book{b40,
	
	
		,
	title={{Intellectual Capital Disclosures and the Cost of Capital : Empirical Analysis of Underpricing in IPOs, International Meeting of the}}
		,
	author={{
			J-LMVan Der Zahn
		} and {
			ISingh
		}}
		
		
			,
	year={2005}
			,
	publisher={American Accounting Association}
			,
	address={Washington, D. C}
		
	

}

@incollection{b41,
	
	
		,
	title={{Intellectual capital disclosures by South African companies: A longitudinal investigation}}
		,
	author={{
			MMWagiciengo
		} and {
			ARBelal
		}}
		
	
	
		,
	journal={{Advances in Accounting, incorporating Advances in International Accounting}}
		
			28
			
			,
	year={2012}
		
	

}

@incollection{b42,
	
	
		,
	title={{Organizational legitimacy and stakeholder information provision}}
		,
	author={{
			DGWoodward
		} and {
			PEdwards
		} and {
			FBirkin
		}}
		
		
	
	
		,
	journal={{British Journal of Management}}
		
			7
			
			,
	year={1996}
		
	

}

@incollection{b43,
	
	
		,
	title={{The accounting treatment of intangibles -A critical review of the literature}}
		,
	author={{
			DZeghal
		} and {
			AMaaloul
		}}
		
	
	
		,
	journal={{Accounting Forum}}
		
			35
			4
			
			,
	year={2011}
		
	

}

@book{b44,
	
	
		,
	title={{Capital Corporate Governance 10-Operation of the Board 11-Auditor's reputation 12-Existence of a joint audit 13-Quality of the auditor report 14-Existence of an internal audit department 15-Existence of an audit committee 16-Quality of financial disclosure Human Resources Productivity and competence of staff Staff commitment to society and degree of membership Human Resources stability Motivation and Employee profit Accompanying terms of employees Organisational Capital Performance of organizational structures 23-Existence of effective information systems 24-Establishment of administrative and accounting procedures manuals 25-Existence of quality control processes Innovation Capital 26-The activities}}
		
	
	,
	note={in R & D 27-Design of new products 28-Design software adapted to technological innovation 29-Intellectual property 30-Trade licenses}

}

@book{b45,
	
	
		,
	title={{Customer Capital 31-Ability to retain customers 32-Customer dependence on Product 33-Company's dependence on customers 34-Company's Market share in the sector External Relations and Risk Management 35-Management and control risks related to national and international economic conditions 36-Competitive positioning in the local market 37-Benefits arising from contracts of partnerships, alliances and synergies 38-Quality of the company's relationship with its environment Environmental Ethics Capital 39-The investments committed to environmental protection and to conservation of natural resources 40-Corporate to governmental and environmental standards compliance Reputation Capital 41-Corporate reputation 42}}
		
	
	,
	note={Accredited certification to a quality standard ensuring the quality of company products and services}

}