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Les Determinants De L'Implication Mecenique Des Entreprises : Un Test De La Theorie Des Parties Prenantes

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  • Christel Decock Good

    (EDHEC - EDHEC Business School - UCL - Université catholique de Lille)

Abstract

Cet article présente une recherche sur les déterminants du mécénat d'entreprise, identifié comme stratégie de diffusion d'informations sociétales. Plus précisément, nous proposons un modèle inspiré de celui de Ullmann (1985) comportant quatre dimensions, relevant des théories des parties prenantes et de la légitimité. Ce modèle est testé sur 77 entreprises mécènes

Suggested Citation

  • Christel Decock Good, 2001. "Les Determinants De L'Implication Mecenique Des Entreprises : Un Test De La Theorie Des Parties Prenantes," Post-Print halshs-00584620, HAL.
    • Handle: RePEc:hal:journl:halshs-00584620
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00584620
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    References listed on IDEAS

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    1. Ball, R & Foster, G, 1982. "Corporate Financial-Reporting - A Methodological Review Of Empirical-Research," Journal of Accounting Research, Wiley Blackwell, vol. 20, pages 161-234.
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    3. Roberts, Robin W., 1992. "Determinants of corporate social responsibility disclosure: An application of stakeholder theory," Accounting, Organizations and Society, Elsevier, vol. 17(6), pages 595-612, August.
    4. Reed, Darryl, 1999. "Stakeholder Management Theory: A Critical Theory Perspective," Business Ethics Quarterly, Cambridge University Press, vol. 9(3), pages 453-483, July.
    5. Réal Labelle & Marc Thibault, 1998. "Gestion du bénéfice à la suite d'une crise environnementale un test de l'hypothèse des coûts politiques," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 4(1), pages 69-81.
    6. Ball, R & Foster, G, 1982. "Corporate Financial-Reporting - A Methodological Review Of Empirical-Research - Reply," Journal of Accounting Research, Wiley Blackwell, vol. 20, pages 245-248.
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