Valeur des informations comptables volontaires: illustration par le cas des publications sectorielles pour la période 1995-1996

Frédéric Pourtier

ACCRA, 2001, vol. 7, issue 1, 107-127

Abstract: The object of this study is the analysis of voluntarily disclosed information value. The main asumption is that publishing volontarily information as effects on systematic risk. Results show that there is no relation between volontary information (segmental information in this study) and systematic risk: volontary disclosure doesn?t seem to have any information content. Then we discuses the necessity of more requirements on accouting disclosure to get the publication more informative accounting.

Keywords: volontary disclosure; segmental informations; systematic risk; standardization (search for similar items in EconPapers)
Date: 2001
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