000			01110cam a2200193 4500500
005			20250112024115.0
041			_afre
042			_adc
100	1	0	_aMichaïlesco, Céline _eauthor
245	0	0	_aAn Empirical Investigation of the Determinants of Financial Disclosure by French Listed Companies during the Period 1991-1995
260			_c1999.
500			_a80
520			_aFrench 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.
690			_acompanies- characteristics
690			_acorporate reporting
690			_ainformation quality
786	0		_nAccounting Auditing Control | Volume 5 | 1 | 1999-01-01 | p. 83-108 | 1262-2788
856	4	1	_uhttps://shs.cairn.info/journal-accounting-auditing-control-1999-1-page-83?lang=en
999			_c144691 _d144691