The present study is focused on investigating the relationship between intentional governance mechanisms (Directors' boards, Ownership structure and audit quality) and financial communication transparency. For this purpose, a model is used and applied to Tunisian firms' sample observed over the...

The present study is focused on investigating the relationship between intentional governance mechanisms (Directors' boards, Ownership structure and audit quality) and financial communication transparency. For this purpose, a model is used and applied to Tunisian firms' sample observed over the...

Our study aims at understanding the introduction and the development of financial 'communication' in French companies. The case of Saint-Gobain (1867-2005) is used to explain why and how Saint-Gobain have taken the initiative in going more to meet investors, by having voluntary disclosed more...

The purpose of this study is to determine if the process of filtering out financial information voluntary disclosed by firms was modified by the introduction of the IFRS. Voluntary information disclosed by French firms during the 2003-2008 period is compiled. This original dataset includes...

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...

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...

The institutional investors wish to have management control information, more relevant to inform them about the future value of their investment. Still, this information comes from the internal reporting systems of the firms. This paper suggests analyzing, in the form of a qualitative study, the...

Firms are shifting their social media emphasis from passive listening to active intervention. Despite the proven importance of online word-of-mouth (WOM) on customer satisfaction and engagement as well as firm performance in prior literature, when and how should firms utilize management...

The innovation by an independence principle is a limit in Japanese firm today. The expectation for the open innovation that positively uses outside resources on business has risen in Japanese firm. In open innovation, the strategy that expands sharing information and using the resource from...