The Perception of French Businesses Relating to the Disclosure of Non-financial Information: A Mail-In Survey (notice n° 454286)
[ vue normale ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 01510cam a2200217 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121032758.0 |
| 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 | Cauvin, Éric |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | The Perception of French Businesses Relating to the Disclosure of Non-financial Information: A Mail-In Survey |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2006.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 32 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Information disclosed in financial statements is becoming more and more important as a communication issue. Academic studies support the fact that non-financial performance measures are interesting in predicting future financial performance. Based on the results of a mail-in survey, this paper first investigates to what extent stakeholders influence the choice of non-financial information disclosed by companies. Secondly, the findings show that shareholders, media, and regulatory stakeholders (standard-setting bodies, regulators, and local authorities) are the main groups influencing non-financial disclosure. Finally, a mimetic effect is demonstrated among companies which base their non-financial communication on identical topics. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | stakeholders |
| 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 | stock exchange |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Decock Good, Christel |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Bescos, Pierre-Laurent |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 12 | 2 | 2006-09-01 | p. 117-142 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2006-2-page-117?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2006-2-page-117?lang=en&redirect-ssocas=7080</a> |
Pas d'exemplaire disponible.
Réseaux sociaux