L'offre volontaire d'information des sociétés cotées: concept et mesure

Florence Depoers

ACCRA, 2000, vol. 6, issue 2, 115-131

Abstract: Financial corporate disclosures often go beyond legal requirements. Although voluntary disclosure has received a great deal of attention in the accounting literature in recent years, no research in France has been conducted yet. This paper analyses voluntary disclosure as the quintessential accounting problem and proposes an empirical survey of voluntary disclosure practises in the french context.

Keywords: Voluntary discosure; concept; practises in the french context (search for similar items in EconPapers)
Date: 2000
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