Une étude empirique des déterminants de la qualité de l'information diffusée par les entreprises françaises au cours de la période 1991-1995

French accounting values, accounting and reporting system characteristics and the nature of corporate owners and financiers account for the low level of French companies' disclosure. The aim of this paper is to relate the extent of disclosure in the annual reports of a sample of 100 French companies to five determinants (the quotation status, ownership structure, leverage and profitability) over the 1991-1995 period.

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Year of publication:	1999-03
Authors:	Michaïlesco, Céline
Institutions:	Université Paris-Dauphine (Paris IX)
Subject:	Accounting \| Corporate reporting \| Information quality \| Companies' characteristics \| Cotation \| Indice de diffusion \| Structure du capital \| Performances \| Rapports annuels \| Qualité de l'information \| Caractéristiques des entreprises

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Series:	Economics Papers from University Paris Dauphine.
Type of publication:	Book / Working Paper
Notes:	Published in Comptabilité contrôle audit, 1999, Vol. 5, no. 1. pp. 83-108.Length: 25 pages
Classification:	G32 - Financing Policy; Capital and Ownership Structure ; L15 - Information and Product Quality; Standardization and Compatibility ; L25 - Firm Size and Performance ; M41 - Accounting
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10011072686