Une analyse empirique de l'information volontaire sur le contrôle interne diffusée par les entreprises françaises

Lionel Escaffre ()
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Lionel Escaffre: GRANEM - Groupe de Recherche Angevin en Economie et Management - UA - Université d'Angers - AGROCAMPUS OUEST - Institut National de l'Horticulture et du Paysage

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Abstract: The recent financial crisis has generated a law about the production of a internal control report writen by management directory. This law is issued from Sarbanes-Oxley act which want develop more transparency in fiancial informations. Internal controle is founded on two items : Protection of the assets and Performance. For ten Years, many companies discloses informations on internal control in the intellectuel capital information. We propose a study on the voluntary information on the internal control on 40 companies during 3 years.

Date: 2007-10-15
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Published in Presse Universitaire d'Angers. Performance et Capital intellectuel, Presse Universitaire d'Angers, pp.84-106, 2007

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