This paper examines a combined set of corporate governance features that influence disclosure quality in a context of ownership concentration. Agency theory presents a theoretical framework linking disclosure decision to corporate governance mechanisms. Using a Multiple Correspondence Analysis...

The objective of the present paper is to study the accounting treatment of goodwill and practices concerning this intangible asset before the application of new international accounting standards. The empirical study is based on the analysis of 33 annual reports of French top companies listed on...

This study develops and empirically tests a model of the corporate decision to disclose stakeholders' reports for French firms. The related literature is then reviewed in the first section. The next section identifies the factors influencing the decision to disclose stakeholders' reports. The...

This paper examines a combined set of corporate governance features that influence disclosure quality in a context of ownership concentration. Agency theory presents a theoretical framework linking disclosure decision to corporate governance mechanisms. Using a Multiple Correspondence Analysis...

Cet article tente de dresser un état des lieux du traitement comptable de l’écart d’acquisition à la veille de l’application des nouvelles normes internationales en se basant sur l’analyse des rapports annuels de 33 entreprises françaises cotées sur le CAC 40. Malgré une grande...