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  -