Overall, IS research provides powerful tools that allow understanding individual acceptance and use of systems. However, researchers are increasingly concerned that it provided very little indications about how user adaptive strategies to IT influence IT adoption and success. Drawing on the...

French accounting values, accounting and reporting system characteristics and the nature of corporate owners and financiers account for the low level of French companies' disclosure. The aim of this paper is to relate the extent of disclosure in the annual reports of a sample of 100 French...