Voluntary Disclosure of Financial Information: Synthesis and Discussions (notice n° 454198)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01478cam a2200193 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121032650.0 |
| 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 | Voluntary Disclosure of Financial Information: Synthesis and Discussions |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2004.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 57 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | By proposing a literature review on voluntary disclosure, this article illustrates the lack of consistence in the definition of the concept. We suggest a definition of the « voluntary » feature based on objective attributes of this information : contents, sequence and vector. Although these publications are justified by the recognized limits of standardized accounting information, both managers’ opportunism and disclosure contingency challenge the validity of the voluntarily disclosed items. We propose a synthesis of works on this debate. At last, on the basis of objective considerations, restating from data-processing criteria of qualification, we underline all that keeps away voluntary information from the statute of usable information. From these reports, possible future research directions are proposed. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting positive theory |
| 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 | voluntary disclosure |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 10 | 1 | 2004-04-01 | p. 79-102 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2004-1-page-79?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2004-1-page-79?lang=en&redirect-ssocas=7080</a> |
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