Human Capital and Corporate Social Accounting: Evidence from the Voluntary Disclosures of French Companies Listed in the SBF120 Index (notice n° 410230)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01571cam a2200205 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250119102333.0 |
| 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 | Trébucq, Stéphane |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Human Capital and Corporate Social Accounting: Evidence from the Voluntary Disclosures of French Companies Listed in the SBF120 Index |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2006.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 24 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Approximately one quarter of SBF 120 Index French firms, whose stock is traded on the main French markets, use the “human capital” concept in their social reports or disclosures. The purpose of this research is to determine the quality of such reports and to assess the motives and financial impacts of such disclosures. On one hand, results from the study show that political visibility, sector membership, and internal social climate are major explanatory variables of “human capital” disclosures. On the other hand, no correlation is found between “human capital” information and stock performance. Moreover, information disclosed by French companies is poor in quality. Such empirical observations raise questions about how an effective external control can exist, and about the opportunity for future regulations. |
| 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 | social accounting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | human capital |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | voluntary disclosure |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 12 | 1 | 2006-05-01 | p. 103-124 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2006-1-page-103?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2006-1-page-103?lang=en&redirect-ssocas=7080</a> |
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