LES DETERMINANTS DE L'OFFRE VOLONTAIRE DES INFORMATIONS SOCIETALES ET L'ANALYSE DU NIVEAU DE DIVULGATION: CAS DES ENTREPRISES CANADIENNES

Habib Affes () and Ikhlas Hentati-Klila
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Habib Affes: FSEG - Université de Sfax - University of Sfax
Ikhlas Hentati-Klila: FSEG - Université de Sfax - University of Sfax

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Abstract: This study attempts to investigate some determinants of social voluntary disclosure and to analyze reporting extent in annual reports of 60 Canadian listed firms. We provide the literature review witnessed by previous studies. This leads us to introduce a model relied on positive and signaling theories. We measure the extent of social voluntary disclosure across scores. Using a multiple regression analysis, we study the link between scores calculated and a set of factors that are expected to influence social reporting. Our findings show that ownership structure, debt level, cost of capital, firm size and industry type are significant factors but financial performance doesn't influence social voluntary disclosure.

Keywords: scores of social voluntary disclosure; incentives factors; positive and signaling theories; Canadian Listed Firms.; scores de divulgation sociétale; déterminants; théorie positive; théorie des signaux; entreprises canadiennes cotées. (search for similar items in EconPapers)
Date: 2012-05-21
Note: View the original document on HAL open archive server: https://hal.science/hal-00937904
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Published in Comptabilités et innovation, May 2012, Grenoble, France. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00937904

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