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Les Determinants De L'Offre Volontaire D'Information Sur Le Capital Immateriel : Une Analyse De Contenu Des Rapports Annuels Des Grandes Firmes Françaises

Author

Listed:
  • Inès Kateb

    (ISCAE - ISCAE)

  • Hamadi Matoussi

    (ISCAE - ISCAE)

  • Ahmed Bounfour

    (PESOR - UP11 - Université Paris-Sud - Paris 11)

Abstract

This article analyzes the characteristics and determinants of voluntary intellectual capital disclosure, on a sample of French companies belonging to the SBF120 index and observed in 2006/2005. Using content analysis, the study found that French firms prefer narrative and descriptive information form and publish more on structural and relational capital than human capital. The paper confirmed that financial usefulness and legitimacy are the reasons for voluntary intellectual capital disclosure. In fact, results showed that managers publish more information to reduce agency costs. Moreover, the study showed that firm's age, listing status and employees' pressure are determinants of intellectual capital disclosures.

Suggested Citation

  • Inès Kateb & Hamadi Matoussi & Ahmed Bounfour, 2009. "Les Determinants De L'Offre Volontaire D'Information Sur Le Capital Immateriel : Une Analyse De Contenu Des Rapports Annuels Des Grandes Firmes Françaises," Post-Print halshs-00459359, HAL.
    • Handle: RePEc:hal:journl:halshs-00459359
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00459359
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    References listed on IDEAS

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    1. Florence Depoers, 2000. "A cost benefit study of voluntary disclosure: some empirical evidence from French listed companies," European Accounting Review, Taylor & Francis Journals, vol. 9(2), pages 245-263.
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    3. Buzby, Sl, 1975. "Company Size, Listed Versus Unlisted Stocks, And Extent Of Financial Disclosure," Journal of Accounting Research, Wiley Blackwell, vol. 13(1), pages 16-37.
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    5. Collins, Daniel W. & Maydew, Edward L. & Weiss, Ira S., 1997. "Changes in the value-relevance of earnings and book values over the past forty years," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 39-67, December.
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    1. Charlotte Disle & Philippe Protin & Nathalie Gonthier-Besacier & Frédéric Bertrand & Stéphane Périer, 2016. "Divulgation volontaire sur le Business model : le cas des entreprises du CAC40," Post-Print hal-01900531, HAL.

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