Le rapport des dirigeants sur le contrôle interne à l'épreuve de l'analyse de discours

Bernard Gumb and Christine Noël-Lemaître

ACCRA, 2007, vol. 13, issue 2, 97-126

Abstract: This article is about internal control?s report produced by CEOs from French firms listed in CAC 40. While the American regulator recommends COSO, the French law prescribes no peculiar framework for the required report. Thus, the writers enjoy more freedom, which should lead to more diversity of the content, and therefore more richness for lexical analysis. The latter shows the actionnarial conception of internal reports and a subtle equilibrium between what is hidden and what is shown. Such a work, based on disclosures published in 2005, should extend former surveys and prefigure further researches.

Keywords: internal control; law; risks; lexical analysis; report (search for similar items in EconPapers)
Date: 2007
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