Lisibilité des informations non financières des entreprises françaises : impact de l’intégration et conséquences sur le marché financier (notice n° 345311)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02889cam a2200313 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250118022847.0 |
| 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 | Boutant Lapeyre, Jennifer |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Lisibilité des informations non financières des entreprises françaises : impact de l’intégration et conséquences sur le marché financier |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2022.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 95 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Cet article porte sur les déterminants et les conséquences de la lisibilité des informations non financières. Ces informations sont extraites de 1531 documents de référence d’entreprises françaises sur la période 2003-2019. Nos résultats confirment que le fait de renforcer les obligations de divulgation conduit à augmenter le volume d’informations non financières publiées sans nécessairement en garantir une meilleure lisibilité. La lisibilité s’améliore avec le niveau d’intégration des informations financières et non financières au sein d’un même document. Toutefois, l’effet positif de l’intégration sur la lisibilité est modéré par la quantité d’informations non financières publiées. Enfin, il apparaît que la lisibilité accroît la valeur prédictive des informations non financières, réduit l’asymétrie informationnelle et est positivement associée à un volume anormal de transactions boursières. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This article focuses on the determinants and consequences of non-financial information readability. Non-financial information is extracted from 1,531 registration documents published by French SBF 120 companies over the period 2003–2019. Our results confirm that strengthening disclosure obligations leads to more non-financial information being published, without necessarily guaranteeing better readability. They indicate that readability improves with the level of integration of financial and non-financial information within the same document. However, the positive effect of integration on readability is moderated by the quantity of non-financial information disclosed. Finally, the results suggest that readability increases the predictive value of non-financial information, reduces information asymmetry, and is positively associated with an abnormal volume of stock market transactions. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | intégration |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | lisibilité |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | qualité |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | reporting RSE |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | information non financière |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | quality |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | non-financial information |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | readability |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | CSR reporting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | integration |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Gatignol, Marc-Antoine |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Martinez, Isabelle |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 28 | 4 | 2022-09-22 | p. 51-99 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2022-4-page-51?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2022-4-page-51?lang=fr&redirect-ssocas=7080</a> |
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