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Déterminants de la divulgation volontaire sur la création de valeur actionnariale : cas des sociétés du SBF120

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  • Serge Agbodjo

Abstract

Accounting standard-setters suggest a normative framework to measure value creation. They are opposed to the fact companies try to escape this framework, as they fear confusion and a lack of comparability among users. This paper aims to highlight value creation representation and to identify the determinants of its disclosure. At first, we interview a sample of companies? managers to identify the information disclosed on value creation. Then, a quantitative study examines the determinants of information disclosed on the value creation in the Annual Report of 84 SBF120 index firms in 2010. Three disclosure scores are used to consider the presentation, visibility and recurrence disclosures. They are then aggregated into a global score. The results show that performance, leverage, ownership structure, cross-listing and firm?s size are determining factors. However, the influence of these variables depends on the dimensions of disclosures.

Suggested Citation

  • Serge Agbodjo, 2015. "Déterminants de la divulgation volontaire sur la création de valeur actionnariale : cas des sociétés du SBF120," ACCRA, Association francophone de comptabilité, vol. 21(1), pages 71-103.
    • Handle: RePEc:cai:accafc:cca_204_0071
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