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Les Determinants De L'Offre Volontaire Des Informations Societales Et L'Analyse Du Niveau De Divulgation : Cas Des Entreprises Canadiennes

Author

Listed:
  • Habib Affes

    (FSEG - Université de Sfax - University of Sfax)

  • Ikhlas Hentati-Klila

    (FSEG - Université de Sfax - University of Sfax)

Abstract

This study attempts to investigate some determinants of social voluntary disclosure and to analyze reporting extent in annual reports of 60 Canadian listed firms. We provide the literature review witnessed by previous studies. This leads us to introduce a model relied on positive and signaling theories. We measure the extent of social voluntary disclosure across scores. Using a multiple regression analysis, we study the link between scores calculated and a set of factors that are expected to influence social reporting. Our findings show that ownership structure, debt level, cost of capital, firm size and industry type are significant factors but financial performance doesn't influence social voluntary disclosure.

Suggested Citation

  • Habib Affes & Ikhlas Hentati-Klila, 2012. "Les Determinants De L'Offre Volontaire Des Informations Societales Et L'Analyse Du Niveau De Divulgation : Cas Des Entreprises Canadiennes," Post-Print hal-00937904, HAL.
    • Handle: RePEc:hal:journl:hal-00937904
    Note: View the original document on HAL open archive server: https://hal.science/hal-00937904
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