Perspectives pour la recherche sur les déterminants de l'offre d'information des entreprises

Céline Michaïlesco

ACCRA, 2000, vol. 6, issue 3, 83-94

Abstract: Current research about determinants of accounting information disclosed by companies suffers from various limits liked with quantitative tools suggested by positivist methodologies. Statistical validation of disclosure determinants hides the firm communication process and its dynamic. To investigate this process through an integrated, holistic approach suggests new interesting methodologies and problematics.

Keywords: disclosure determinants; communication process model; quantitative and qualitative methodologies (search for similar items in EconPapers)
Date: 2000
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