Soltani, Bahram; Casta, Jean-François; Maupetit, Christian - Université Paris-Dauphine (Paris IX) - 2011
management and internal control) and then conduct an empirical study using content analysis, on the disclosure practices of a … absence of voluntary disclosures in several core areas such as ethics, audit committee, control, risk management, and … corporate governance codes of France, Germany, the Netherlands and the UK. We define 39 variables in six categories (ethics and …