LES DETERMINANTS DE L'OFFRE VOLONTAIRE D'INFORMATION SUR LE CAPITAL IMMATERIEL: UNE ANALYSE DE CONTENU DES RAPPORTS ANNUELS DES GRANDES FIRMES FRANÇAISES

Inès Kateb, Hamadi Matoussi and Ahmed Bounfour ()
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Inès Kateb: ISCAE - ISCAE
Ahmed Bounfour: PESOR - UP11 - Université Paris-Sud - Paris 11

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Abstract: This article analyzes the characteristics and determinants of voluntary intellectual capital disclosure, on a sample of French companies belonging to the SBF120 index and observed in 2006/2005. Using content analysis, the study found that French firms prefer narrative and descriptive information form and publish more on structural and relational capital than human capital. The paper confirmed that financial usefulness and legitimacy are the reasons for voluntary intellectual capital disclosure. In fact, results showed that managers publish more information to reduce agency costs. Moreover, the study showed that firm's age, listing status and employees' pressure are determinants of intellectual capital disclosures.

Keywords: Divulgation; immatériel; utilité financière; légitimation; Disclosure; intellectual; financial usefulness; legitimacy. (search for similar items in EconPapers)
Date: 2009-05-27
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00459359
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Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00459359

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