Damak-Ayadi, Salma - Université Paris-Dauphine (Paris IX) - 2004
This study develops and empirically tests a model of the corporate decision to disclose stakeholders' report by French … disclose stakeholders' reports. The factors examined have been broken down into three categories: corporate characteristics … tests. This study hypothesises that the decision to disclose stakeholders' reports is correlated with the size, the …