Typology of non-GAAP results disclosure strategies in France: A multifactorial approach (notice n° 135597)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01425cam a2200229 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112021343.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Davrinche, Grégoire |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Typology of non-GAAP results disclosure strategies in France: A multifactorial approach |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2022.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 73 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Non-GAAP results (results that do not comply with accounting standards) are now a major component of companies’ voluntary communication. Despite the large body of literature on the subject, there is very little work that exhaustively documents how these indicators are communicated. The objective of this article is therefore to draw up a typology of non-GAAP results disclosure strategies adopted in France. A multiple correspondence analysis (MCA) conducted on a sample of 512 firm-years between 2011 and 2017 allowed us to highlight four main types of strategies: (i) “aggressive” strategies, (ii) “proactive” strategies, (iii) “conventional” strategies, and (iv) “standardized” strategies. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | non-GAAP results |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | multiple correspondence analysis |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | disclosure strategies |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | non-GAAP results |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | multiple correspondence analysis |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | disclosure strategies |
| 786 0# - DATA SOURCE ENTRY | |
| Note | ACCRA | o 16 | 1 | 2022-11-18 | p. 45-77 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accra-2023-1-page-45?lang=en">https://shs.cairn.info/journal-accra-2023-1-page-45?lang=en</a> |
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