La perception des entreprises françaises en matière de diffusion d'informations non financières: une enquête par questionnaire

Éric Cauvin, Christel Decock Good and Pierre-Laurent Bescos

ACCRA, 2006, vol. 12, issue 2, 117-142

Abstract: Information disclosed in the financial statements seems to become more important. Academic studies support that non-financial performance measures are interesting in predicting future financial performance. Based on the results of a postal survey, this paper firstly investigates to what extent stakeholders influence the choice of non-financial information disclosed by companies. Secondly, results show that shareholders, media and regulatory stakeholders (standard-setting bodies, the regulatory and local authorities) are the main groups influencing non-financial disclosure. Finally, a mimetic effect is demonstrated between the companies which base their financial communication on identical topics.

Keywords: non financial information; stock exchange; stakeholders (search for similar items in EconPapers)
Date: 2006
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