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Construction d'un score de publication volontaire entendu comme une mesure de la communication financière en période pre/post IFRS

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  • Heger Gabteni

    ()
    (ESG Management School - ESG Management School)

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    Abstract

    L'objet du présent article est d'étudier la stratégie de publication volontaire d'informations des sociétés composant l'indice français SBF 120 dans le cadre de la transition au référentiel IFRS. Ainsi, nous nous proposons d'analyser la publication additionnelle d'informations des sociétés du SBF 120, à travers la construction d'un score de publication volontaire également connu sous le nom d'indice de publication volontaire. Les résultats obtenus permettent de mettre en évidence un accroissement quantitatif du niveau de publication volontaire au cours de la période pré/post IFRS et une modification de la structure de l'information produite par les sociétés étudiées ; les informations de nature boursière laissant peu à peu la place aux informations comptables et financières.

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    File URL: http://hal.archives-ouvertes.fr/docs/00/65/04/31/PDF/Gabteni.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00650431.

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    Date of creation: 2011
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    Publication status: Published - Presented, Comptabilités, économie et société, 2011, Montpellier, France
    Handle: RePEc:hal:journl:hal-00650431

    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00650431/en/
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    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: Score de publication volontaire ; indice de divulgation ; information financière ; communication financière;

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    1. Eng, L. L. & Mak, Y. T., 2003. "Corporate governance and voluntary disclosure," Journal of Accounting and Public Policy, Elsevier, vol. 22(4), pages 325-345.
    2. Choi, J. Y. & Salandro, Dan & Shastri, Kuldeep, 1988. "On the Estimation of Bid-Ask Spreads: Theory and Evidence," Journal of Financial and Quantitative Analysis, Cambridge University Press, vol. 23(02), pages 219-230, June.
    3. Bernard Raffournier, 1995. "The determinants of voluntary financial disclosure by Swiss listed companies," European Accounting Review, Taylor & Francis Journals, vol. 4(2), pages 261-280.
    4. G K Meek & S J Gray, 1989. "Globalization of Stock Markets and Foreign Listing Requirements: Voluntary Disclosures by Continental European Companies Listed on the London Stock Exchange," Journal of International Business Studies, Palgrave Macmillan, vol. 20(2), pages 315-336, June.
    5. Gary K Meek & Clare B Roberts & Sidney J Gray, 1995. "Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations," Journal of International Business Studies, Palgrave Macmillan, vol. 26(3), pages 555-572, September.
    6. Chau, Gerald K. & Gray, Sidney J., 2002. "Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore," The International Journal of Accounting, Elsevier, vol. 37(2), pages 247-265.
    7. Stephen Owusu-Ansah & Joanna Yeoh, 2005. "The effect of legislation on corporate disclosure practices," Abacus, Accounting Foundation, University of Sydney, vol. 41(1), pages 92-109.
    8. Archambault, Jeffrey J. & Archambault, Marie E., 2003. "A multinational test of determinants of corporate disclosure," The International Journal of Accounting, Elsevier, vol. 38(2), pages 173-194.
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