000			01478cam a2200193 4500500
005			20250121032650.0
041			_afre
042			_adc
100	1	0	_aPourtier, Frédéric _eauthor
245	0	0	_aVoluntary Disclosure of Financial Information: Synthesis and Discussions
260			_c2004.
500			_a57
520			_aBy proposing a literature review on voluntary disclosure, this article illustrates the lack of consistence in the definition of the concept. We suggest a definition of the « voluntary » feature based on objective attributes of this information : contents, sequence and vector. Although these publications are justified by the recognized limits of standardized accounting information, both managers’ opportunism and disclosure contingency challenge the validity of the voluntarily disclosed items. We propose a synthesis of works on this debate. At last, on the basis of objective considerations, restating from data-processing criteria of qualification, we underline all that keeps away voluntary information from the statute of usable information. From these reports, possible future research directions are proposed.
690			_aaccounting positive theory
690			_astandardization
690			_avoluntary disclosure
786	0		_nAccounting Auditing Control | Volume 10 | 1 | 2004-04-01 | p. 79-102 | 1262-2788
856	4	1	_uhttps://shs.cairn.info/journal-accounting-auditing-control-2004-1-page-79?lang=en&redirect-ssocas=7080
999			_c454198 _d454198