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Une analyse empirique de l'information volontaire sur le contrôle interne diffusée par les entreprises françaises

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  • Lionel Escaffre

    (GRANEM - Groupe de Recherche Angevin en Economie et Management - UA - Université d'Angers - AGROCAMPUS OUEST - Institut National de l'Horticulture et du Paysage)

Abstract

The recent financial crisis has generated a law about the production of a internal control report writen by management directory. This law is issued from Sarbanes-Oxley act which want develop more transparency in fiancial informations. Internal controle is founded on two items : Protection of the assets and Performance. For ten Years, many companies discloses informations on internal control in the intellectuel capital information. We propose a study on the voluntary information on the internal control on 40 companies during 3 years.

Suggested Citation

  • Lionel Escaffre, 2007. "Une analyse empirique de l'information volontaire sur le contrôle interne diffusée par les entreprises françaises," Post-Print hal-00769315, HAL.
    • Handle: RePEc:hal:journl:hal-00769315
    Note: View the original document on HAL open archive server: https://hal.science/hal-00769315
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    1. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
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