Transparence de l'information au sujet des pratiques de gouvernance d'entreprise au Canada (notice n° 343403)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02186cam a2200277 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250118021927.0 |
| 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 | Ben Amar, Walid |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Transparence de l'information au sujet des pratiques de gouvernance d'entreprise au Canada |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2008.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 81 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | RésuméCette étude examine les déterminants de la transparence de l’information communiquée par les entreprises cotées à la Bourse de Toronto au sujet de leurs pratiques de gouvernance. Les résultats obtenus montrent que la concentration de la propriété des dirigeants est négativement reliée à la transparence de l’information au sujet de ces pratiques. Par ailleurs, conformément à la littérature comptable sur l’offre volontaire d’information, cette recherche montre une relation positive entre la taille de l’entreprise, la présence d’opportunités de croissance, la cotation à la Bourse de New York et la qualité de l’information divulguée relativement au système de gouvernance. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Corporate governance disclosure transparency in CanadaThis study investigates the determinants of the transparency of corporate governance related information disclosed by Toronto Stock Exchange listed firms. Our results show a negative association between inside ownership and the transparency of corporate governance disclosure. Consistent with voluntary disclosure literature, we also document a positive association between firm size, growth opportunities, listing on the New York stock exchange and the quality of disclosures about corporate governance practices. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | transparence de l'information |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | gouvernance d'entreprise |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | communication d'information |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Canada |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | corporate disclosure |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | corporate governance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Canada |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | information transparency |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Boujenoui, Ameur |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 14 | 1 | 2008-06-01 | p. 169-190 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2008-1-page-169?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2008-1-page-169?lang=fr&redirect-ssocas=7080</a> |
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