Construction d'un score de publication volontaire entendu comme une mesure de la communication financière en période pre/post IFRS

Heger Gabteni ()
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Heger Gabteni: ESG Management School - ESG Management School

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Abstract: The object of the present article is to study the voluntary disclosure information strategy of companies composing the French index SBF 120 within the framework of the transition to the IFRS accounting standards. So, we suggest analyzing the additional publication of information of the SBF 120 companies through the construction of a voluntary disclosure score also known under the name of voluntary disclosure index. The obtained results allow to bring to light a quantitative increase of the level of voluntary disclosure during pre/post IFRS period and a modification of the structure of the information produced by the studied companies ; the information of stock-exchange nature leaving little by little the place with the accounting and financial information.

Keywords: Score de publication volontaire; indice de divulgation; information financière; communication financière; Voluntary disclosure score; Financial information; Financial communication (search for similar items in EconPapers)
Date: 2011-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00650431
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Citations: View citations in EconPapers (1)

Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

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