Valeur des informations comptables volontaires : illustration par le cas des publications sectorielles pour la période 1995-1996 (notice n° 342271)
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|---|---|
| fixed length control field | 01916cam a2200265 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250118021327.0 |
| 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 | Pourtier, Frédéric |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Valeur des informations comptables volontaires : illustration par le cas des publications sectorielles pour la période 1995-1996 |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2001.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 51 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | L’objet de ce travail est d’étudier la valeur des informations comptables volontaires. L’hypothèse principale est que ces informations affectent le risque systématique de la firme. Les résultats infirment cette hypothèse : les informations volontaires ne semblent pas avoir de contenu informatif. Nous discutons alors du rôle d’un renforcement de la réglementation pour augmenter l’apport informatif de telles publications. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Value of Information Voluntarily Disclosed: Case of Segmental InformationThe object of this study is the analysis of voluntarily disclosed information value. The main asumption is that publishing volontarily information as effects on systematic risk. Results show that there is no relation between volontary information (segmental information in this study) and systematic risk: volontary disclosure doesn’t seem to have any information content. Then we discuses the necessity of more requirements on accouting disclosure to get the publication more informative accounting. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | publications volontaires |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | informations sectorielles |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | normalisation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | risque systématique |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | standardization |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | segmental informations |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | systematic risk |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | volontary disclosure |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 7 | 1 | 2001-03-01 | p. 107-127 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2001-1-page-107?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2001-1-page-107?lang=fr&redirect-ssocas=7080</a> |
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