An Empirical Investigation of the Determinants of Financial Disclosure by French Listed Companies during the Period 1991-1995 (notice n° 144691)
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| fixed length control field | 01110cam a2200193 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112024115.0 |
| 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 | Michaïlesco, Céline |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | An Empirical Investigation of the Determinants of Financial Disclosure by French Listed Companies during the Period 1991-1995 |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 1999.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 80 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | French accounting values, accounting and reporting system characteristics and the nature of corporate owners and financiers account for the low level of French companies’ disclosure. The aim of this paper is to relate the extent of disclosure in the annual reports of a sample of 100 French companies to five determinants (the quotation status, ownership structure, leverage and profitability) over the 1991-1995 period. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | companies- characteristics |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | corporate reporting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | information quality |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 5 | 1 | 1999-01-01 | p. 83-108 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-1999-1-page-83?lang=en">https://shs.cairn.info/journal-accounting-auditing-control-1999-1-page-83?lang=en</a> |
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