Analyse des facteurs explicatifs de la publication des rapports sociétaux en France
AbstractThis 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 variables are then defined before a presentation of the empirical tests. Finally, the summary and the conclusion are presented. The results show that the saillance of stakeholders and the reputation of the industry are the most important factors but the degree of internationalisation of the firms hasn't influence on this decision. We interpret this finding as being consistent with stakeholder theory.
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Bibliographic InfoPaper provided by Paris Dauphine University in its series Economics Papers from University Paris Dauphine with number 123456789/1285.
Date of creation: May 2005
Date of revision:
Théorie des parties prenantes; Déterminants; Publication financière; France; Stakeolder theory; Prise de décision; Rapports annuels;
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