Saida Dammak University of Economics and Management, SFAX, TUNISIA   saida.dammak@laposte.net Tunisia, Sfax 3003 Sfax   saida.dammak@laposte.net         Primary Research Focus: Disclosure, Intellectual capital,   JEL Areas: M4 : Accounting and Auditing: General M0 : Business Administration and Business Economics; Marketing; Accounting: General