TY - BOOK AU - Cauvin,Éric AU - Decock Good,Christel AU - Bescos,Pierre-Laurent TI - The Perception of French Businesses Relating to the Disclosure of Non-financial Information: A Mail-In Survey PY - 2006///. N1 - 32 N2 - 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 UR - https://shs.cairn.info/journal-accounting-auditing-control-2006-2-page-117?lang=en&redirect-ssocas=7080 ER -