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Opening the "black box" How internal reporting systems contribute to the quality of financial disclosure

Cavelius, Florence - HAL - 2011

, the quality of the financial disclosure and the internal reporting systems are measured, and analyzed with a view to … reporting. Findings - Complex interactions between internal reporting and financial disclosure are revealed, which leads to the … investments. The purpose of this paper is to open the "black box" of the construction of financial disclosure by analyzing the …

Persistent link: https://www.econbiz.de/10010820808

An Experiment in the Economic Consequences of Additional Disclosure: The Case of the Fair Value of Unlisted Equity Investments

Ding, Yuan; Jeanjean, Thomas; Lesage, Cédric; Stolowy, … - HAL - 2009

We investigate the economic consequences of additional disclosure about assets with no active market in terms of … value 24 investments. We manipulate the level of disclosure on the fair value of assets (Limited versus Full), the …. Full) disclosure, participants are given a point estimate for the fair value of the investment (resp. plus a range of …

Persistent link: https://www.econbiz.de/10008791819

How Does the Stock Market Respond to Chemical Disasters?

Laguna, Marie-Aude; Capelle-Blancard, Gunther - HAL - 2010

In this paper, we examine the stock market reaction to industrial disasters. We consider an original sample of 64 explosions in chemical plants and refineries worldwide over the period 1990-2005. A quarter of the accidents resulted in a toxic release, and half of them caused at least one death...

Persistent link: https://www.econbiz.de/10010635087

Strategy of external growth and group managerial tools at Alais, Froges et Camargue during inter war period

Bensadon, Didier - HAL - 2010

establishment of financial reporting in 1921 and the development in 1927 of a financial statement whose conceptual foundations were …

Persistent link: https://www.econbiz.de/10009368181

The sustainable development reporting: a new organizational practice in higher education institutions ?

Chatelain-Ponroy, Stéphanie; Morin-Delerm, Sophie - HAL - 2012

development reporting by (and within) French universities. Theoretical background, approach taken and methods of analysis : To … (Ansari et al, 2010) allow us to analyze the adoption and diffusion of sustainable development reporting. We have conducted … comparative analysis (intergroup, intragroup and longitudinal) of the contents of the sustainable development reporting of pioneer …

Persistent link: https://www.econbiz.de/10010555498

Une typologie des tableaux de bord implantés dans les petites et moyennes entreprises

Germain, Christophe - HAL - 2005

Toutes approches confondues, un type idéal de tableau de bord incorporant des indicateurs physiques et centré sur le pilotage de la performance émerge aujourd'hui de la littérature. La question se pose de savoir si cette conception "idéale" développée au sein du champ académique est...

Persistent link: https://www.econbiz.de/10010720551

LES ENJEUX ET LES OUTILS DE L'INFORMATION DU CONSEIL D'ADMINISTRATION, APPLICATION AU CAS ENRON

Pigé, Benoit - HAL - 2002

L'approche du rôle du conseil d'administration adoptée à partir des concepts du gouvernement d'entreprise tend à privilégier une vision de l'entreprise très orientée vers les actionnaires. L'information à destination des administrateurs apparaît alors comme devant permettre...

Persistent link: https://www.econbiz.de/10008924893

LE RESPONSABLE DE LA STRATÉGIE DE COMMUNICATION EN MATIÈRE DE DÉVELOPPEMENT DURABLE : UN GESTIONNAIRE CALCULATEUR OU UN EXPERT MALLÉABLE?

Caron, Marie-Andrée; Gendron, Corinne - HAL - 2007

La comptabilité a depuis longtemps été interpellée pour jouer un rôle de régulateur macroéconomique. Avec le reporting …

Persistent link: https://www.econbiz.de/10008789431

L'HYPOTHESE DE LA CAPTATION MANAGERIALE DU REPORTING SOCIETAL : UNE ETUDE EMPIRIQUE DES SOCIETES DU SBF 120

Chauvey, Jean-Noël; Giordano-Spring, Sophie - HAL - 2007

La forte progression des pratiques de diffusion d'informations sociétales pose de façon cruciale la question de leur nature (communication ? reddition ?) et de leur qualité. Cette recherche analyse les rapports publiés par les sociétés du SBF120 en mesurant sur la base d'une grille...

Persistent link: https://www.econbiz.de/10008791609

CONFRONTATION SYSTEMES DE REPORTING ET COMMUNICATION FINANCIERE DES ENTREPRISES COTEES GRACE A UNE MESURE DE LEUR QUALITE

Cavelius, Florence - HAL - 2009

Les entreprises cotées communiquent des informations à leurs investisseurs institutionnels au travers de leur reporting … financière et des systèmes de reporting des entreprises cotées. Il en ressort des différences de qualité au sein de l …

Persistent link: https://www.econbiz.de/10008792029