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...

Following the success of London Great Exhibition of 1851, the French government decided to launch similar exhibitions in Paris. Thus a series of five Great Exhibitions have been held in Paris between 1855 and 1900. Unlike in the British case, it was more difficult to gather financial...

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 addresses the relationship between mandatory and voluntary information. The introduction of IFRS in 2005 modified mandatory information requirements and influenced the content and level of the discretionary information disclosed by firms. This background allows us to test whether the...

La COB a publié la recommandation n°98-05 relative à la diffusion sur internet d’informations financières par les sociétés cotées. Cet article rappelle les orientations adoptées par la COB dans sa recommandation et procède à son évaluation eu égard aux interrogations émanant...

La gestion de ses risques par l'entreprise est une des premières préoccupations des dirigeants, des investisseurs et des partenaires de l'entreprise. Elle concerne donc les experts-comptables et les commissaires aux comptes. La communication financière en matière de risques constitue une...

Having been introduced in the European Union and in many other countries, the equal opportunity rule is seen as protecting investors in the event of a transfer of control. This rule should be analyzed in a context of appropriation of private benefits between the new controlling shareholders and...

The equal opportunity rule is seen as protecting investors in the event of a transfer of control. In order to better analyze the consequence of such a rule, we need to account for the information asymmetry that exists between new controlling shareholders and outside investors with private...

A publication score of voluntary disclosed information disclosed by French firms was built on the 2003-2007 period. This original set of data is used to analyze the impact of the introduction of IFRS standards scheduled in 2005. It is also used to identify the determinants of communication...