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Une étude empirique des déterminants de la qualité de l'information diffusée par les entreprises françaises au cours de la période 1991-1995

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  • Céline Michaïlesco

Abstract

French accounting values, accounting and reporting system characteristics and the nature of corporate owners and financiers account for the low level of French companies? disclosure. The aim of this paper is to relate the extent of disclosure in the annual reports of a sample of 100 French companies to five determinants (the quotation status, ownership structure, leverage and profitability) over the 1991-1995 period.

Suggested Citation

  • Céline Michaïlesco, 1999. "Une étude empirique des déterminants de la qualité de l'information diffusée par les entreprises françaises au cours de la période 1991-1995," ACCRA, Association francophone de comptabilité, vol. 5(1), pages 83-108.
    • Handle: RePEc:cai:accafc:cca_051_0083
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