000			01571cam a2200205 4500500
005			20250119102333.0
041			_afre
042			_adc
100	1	0	_aTrébucq, Stéphane _eauthor
245	0	0	_aHuman Capital and Corporate Social Accounting: Evidence from the Voluntary Disclosures of French Companies Listed in the SBF120 Index
260			_c2006.
500			_a24
520			_aApproximately one quarter of SBF 120 Index French firms, whose stock is traded on the main French markets, use the “human capital” concept in their social reports or disclosures. The purpose of this research is to determine the quality of such reports and to assess the motives and financial impacts of such disclosures. On one hand, results from the study show that political visibility, sector membership, and internal social climate are major explanatory variables of “human capital” disclosures. On the other hand, no correlation is found between “human capital” information and stock performance. Moreover, information disclosed by French companies is poor in quality. Such empirical observations raise questions about how an effective external control can exist, and about the opportunity for future regulations.
690			_acorporate governance
690			_asocial accounting
690			_ahuman capital
690			_avoluntary disclosure
786	0		_nAccounting Auditing Control | Volume 12 | 1 | 2006-05-01 | p. 103-124 | 1262-2788
856	4	1	_uhttps://shs.cairn.info/journal-accounting-auditing-control-2006-1-page-103?lang=en&redirect-ssocas=7080
999			_c410230 _d410230