Le Reporting Societal A L'Epreuve Des Theories Normatives Comptables
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References listed on IDEAS
- 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.
- Neu, D. & Warsame, H. & Pedwell, K., 1998. "Managing public impressions: environmental disclosures in annual reports," Accounting, Organizations and Society, Elsevier, vol. 23(3), pages 265-282, April.
- Paul R. Milgrom, 1981.
"Good News and Bad News: Representation Theorems and Applications,"
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- repec:dau:papers:123456789/993 is not listed on IDEAS
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- Béatrice Boyer, 2013. "Faut-Il Mieux Reglementer Le Reporting Extra Financier Pour Ameliorer Sa Prise En Compte Par Les Investisseurs ?," Post-Print hal-00992961, HAL.
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Keywordsreporting sociétal; comptabilité; approche dynamique; approche statique; théorie de la valeur; théorie de la transaction;
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