Une étude empirique des déterminants de la qualité de l'information diffusée par les entreprises françaises au cours de la période 1991-1995

Céline Michaïlesco

ACCRA, 1999, vol. 5, issue 1, 83-108

Abstract: French accounting values, accounting and reporting system characteristics and the nature of corporate owners and financiers account for the low level of French companies? disclosure. The aim of this paper is to relate the extent of disclosure in the annual reports of a sample of 100 French companies to five determinants (the quotation status, ownership structure, leverage and profitability) over the 1991-1995 period.

Keywords: corporate reporting; information quality; companies' characteristics (search for similar items in EconPapers)
Date: 1999
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_051_0083 (application/pdf)
http://www.cairn.info/revue-comptabilite-controle-audit-1999-1-page-83.htm (text/html)
free

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cai:accafc:cca_051_0083

Access Statistics for this article

More articles in ACCRA from Association francophone de comptabilité
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().