The Perception of French Businesses Relating to the Disclosure of Non-financial Information: A Mail-In Survey
Cauvin, Éric
The Perception of French Businesses Relating to the Disclosure of Non-financial Information: A Mail-In Survey - 2006.
32
Information disclosed in financial statements is becoming more and more important as a communication issue. Academic studies support the fact that non-financial performance measures are interesting in predicting future financial performance. Based on the results of a mail-in survey, this paper first investigates to what extent stakeholders influence the choice of non-financial information disclosed by companies. Secondly, the findings show that shareholders, media, and regulatory stakeholders (standard-setting bodies, regulators, and local authorities) are the main groups influencing non-financial disclosure. Finally, a mimetic effect is demonstrated among companies which base their non-financial communication on identical topics.
The Perception of French Businesses Relating to the Disclosure of Non-financial Information: A Mail-In Survey - 2006.
32
Information disclosed in financial statements is becoming more and more important as a communication issue. Academic studies support the fact that non-financial performance measures are interesting in predicting future financial performance. Based on the results of a mail-in survey, this paper first investigates to what extent stakeholders influence the choice of non-financial information disclosed by companies. Secondly, the findings show that shareholders, media, and regulatory stakeholders (standard-setting bodies, regulators, and local authorities) are the main groups influencing non-financial disclosure. Finally, a mimetic effect is demonstrated among companies which base their non-financial communication on identical topics.
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