An Empirical Investigation of the Determinants of Financial Disclosure by French Listed Companies during the Period 1991-1995
Type de matériel :
TexteLangue : français Détails de publication : 1999.
Sujet(s) : Ressources en ligne : Abrégé : French accounting values, accounting and reporting system characteristics and the nature of corporate owners and financiers account for the low level of French companies’ disclosure. The aim of this paper is to relate the extent of disclosure in the annual reports of a sample of 100 French companies to five determinants (the quotation status, ownership structure, leverage and profitability) over the 1991-1995 period.
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French accounting values, accounting and reporting system characteristics and the nature of corporate owners and financiers account for the low level of French companies’ disclosure. The aim of this paper is to relate the extent of disclosure in the annual reports of a sample of 100 French companies to five determinants (the quotation status, ownership structure, leverage and profitability) over the 1991-1995 period.
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