Voluntary Disclosure by Listed Companies: Concept and Measurement
Type de matériel :
TexteLangue : français Détails de publication : 2000.
Sujet(s) : Ressources en ligne : Abrégé : Financial corporate disclosures often go beyond legal requirements. Although voluntary disclosure has received a great deal of attention in the accounting literature in recent years, no research in France has been conducted yet. This paper analyses voluntary disclosure as the quintessential accounting problem and proposes an empirical survey of voluntary disclosure practises in the french context.
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Financial corporate disclosures often go beyond legal requirements. Although voluntary disclosure has received a great deal of attention in the accounting literature in recent years, no research in France has been conducted yet. This paper analyses voluntary disclosure as the quintessential accounting problem and proposes an empirical survey of voluntary disclosure practises in the french context.
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