LA COMPLEMENTARITE CONFIANCE-CONTROLE: L'ANALYSE DU DEGRE DE CONFIANCE REFLETEE PAR LA LETTRE ANNUELLE DU PRESIDENT DE L'ENTREPRISE1

Wafa Khlif () and Daniel M Zéghal ()
Additional contact information
Wafa Khlif: LIGUE - Laboratoire Interdisciplinaire en Gestion : Université-Entreprise - M.E.N.E.S.R. - Ministère de l'Education nationale, de l’Enseignement supérieur et de la Recherche
Daniel M Zéghal: CRG - Centre de Recherche en Comptabilité - University of Ottawa [Ottawa]

Post-Print from HAL

Abstract: The paper develops a trust index scoring sheet to asses the degree of trust within the CEO's annual letter to shareholders. Based on the fact that control and trust are interlinked with risk, the instrument is tested over 102 Canadian firms. The results show three degrees of trust.

Keywords: trust; control; risk; CEO; TSE; confiance; contrôle de gestion; Lettre de président; entreprises cotées (search for similar items in EconPapers)
Date: 2002-05-16
Note: View the original document on HAL open archive server: https://hal.science/hal-00327268
References: View complete reference list from CitEc
Citations:

Published in NTIC et Comptabilité, contrôle, audit, May 2002, France. pp.1-18

Downloads: (external link)
https://hal.science/hal-00327268/document (application/pdf)

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:hal:journl:hal-00327268

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().