Showing 1 - 10 of 712
Persistent link: https://www.econbiz.de/10010905032
Persistent link: https://www.econbiz.de/10010905112
This paper proposes an alternative approach to corporate social disclosure analysis. A survey of the literature dealing with description and explanation of corporate social disclosure practices underlines the inconsistency of the findings. We discuss the relevance of this instrument. In order to...
Persistent link: https://www.econbiz.de/10010905371
Social disclosure: measurement and determinants. A multi-supports comparison. Few studies have investigated corporate social disclosure in France. This research, based on positive accounting theory, proposes a theoretical model of corporate social disclosure. A measurement method of corporate...
Persistent link: https://www.econbiz.de/10010905398
This papers deals with coporate social disclosure made by French companies through their websitesand their annual reports.First, it discusses the suitability of an evaluation ofthe scope of corporate social disclosure based on the sole annual report. Then, it. seeks to extend previous research...
Persistent link: https://www.econbiz.de/10010905409
This paper deals with corporate social disclosure (CSD). It consists in a longitudinal study of Pechiney CSD practices. Our research aims at identifying the determinants of such practices. Particularly, we document the link between CSD practices and public's concern. Theoretical framework is...
Persistent link: https://www.econbiz.de/10010905419
Persistent link: https://www.econbiz.de/10010905437
Historically, the development of budgetary control in French businesses took place within the ideological context of the debate on organisation of the economy following the economic and political crises of the 1930s and 1940s. Budgetary control was seen by many actors as one of the practices...
Persistent link: https://www.econbiz.de/10010706378
This paper consists in a longitudinal study of corporate social disclosure (CSD) practices of Pechiney during the second part of the XXth century. The research aims at identifying the determinants of such practices. The objective is to understand the motivations of companies in disclosing non...
Persistent link: https://www.econbiz.de/10010706568
Persistent link: https://www.econbiz.de/10010706998