Journal of Business and Management Research

8

Authors: Hafedh Ibrahim

The variance based approach to structural equation modeling (VBSEM) has been widely adopted in business research field, consumer behavior, marketing, management, tourism research. The use of VBSEM in the field of E-business is also growing. Nevertheless, questions still exist among some researchers concerning whether and how VBSEM should be used. To deal with these questions, our research offers an empirical guideline for using VBSEM and employs example from the E-business literature to make obvious how the explicit points in this guideline can be applied. The foremost contribution of this research is to present an empirical guideline for evaluating and using VBSEM that is tailored to the E-business field.

11

Authors: Meriem Jouirou , Mohamed Bechir Chenguel

Our study attempts to highlight the level of voluntary disclosure of Tunisian companies and subsequently raise the impact of several determinants on this disclosure. Our sample consists of annual reports of listed Tunisian firms relative to the year 2007. The empirical results showed that the size of the company (as measured by the number of employees), the independence of the board of directors and audit firm size have a positive and significant influence on the level of disclosure, while the age of the firm, and contrary to our hypothesis, has a negative influence on the level of disclosure. We have not been able to establish a relationship between the level of voluntary disclosure and leverage, as well as the ownership concentration and type of industry.