Etude empirique des déterminants des choix de comptabilisation des investissements immatériels : cas des entreprises tunisiennes

The increasing dematerialization of the politics of investment of the enterprises justifies the necessity to measure there different demonstrations. This article intends to study the determinants of the accounting choices of intangibles investments of Tunisian firms. Our survey work, carried with 21 quoted firms and 51 unquoted firms on the period 2002-2005, shows, mainly, that the items which determine the choice of activation of intangible investments are the debts covenants and audit quality for the quoted companies, and the debts covenants and the size of the firm for the unquoted companies.