Divulgation volontaire sur le Business model: le cas des entreprises du CAC40

Charlotte Disle (), Philippe Protin (), Nathalie Gonthier-Besacier (), Frédéric Bertrand () and Stéphane Périer ()
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Charlotte Disle: CERAG - Centre d'études et de recherches appliquées à la gestion - UGA [2016-2019] - Université Grenoble Alpes [2016-2019]
Philippe Protin: CERAG - Centre d'études et de recherches appliquées à la gestion - UGA [2016-2019] - Université Grenoble Alpes [2016-2019]
Nathalie Gonthier-Besacier: CERAG - Centre d'études et de recherches appliquées à la gestion - UGA [2016-2019] - Université Grenoble Alpes [2016-2019]
Frédéric Bertrand: IRMA - Institut de Recherche Mathématique Avancée - UNISTRA - Université de Strasbourg - CNRS - Centre National de la Recherche Scientifique
Stéphane Périer: CERAG - Centre d'études et de recherches appliquées à la gestion - UGA [2016-2019] - Université Grenoble Alpes [2016-2019]

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Abstract: The business model concept gives a better understanding of the value creation drivers and should therefore play a central role in firms' financial reporting. This paper studies French CAC40 firms' voluntary disclosure practices. Content analysis of firms' annual reports shows that they already disclosure significantly on their business model but mostly in a narrative way and without any forward looking impact on performance. Results underline a large variability in firms' practices that usual voluntary disclosure's theories fail to explain.

Keywords: content analysis; disclosure index; Business model; indice de divulgation; analyse de contenu (search for similar items in EconPapers)
Date: 2016-05-19
Note: View the original document on HAL open archive server: https://hal.science/hal-01900531v1
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Published in Comptabilité et gouvernance, May 2016, Clermont-Ferrand, France. pp.cd-rom

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