Our study aims at understanding the introduction and the development of financial 'communication' in French companies. The case of Saint-Gobain (1867-2005) is used to explain why and how Saint-Gobain have taken the initiative in going more to meet investors, by having voluntary disclosed more...

Considering the development of research on accounting and auditing in France, our paper aims at discussing the manner of diffusing scientific knowledge (through various outlets) in this discipline. In fact our study aims at analyzing researchers' behavior (Faculty and Ph.D. Students) in order to...

In the French language, the word comptabiliteacute (accounting) first appeared in the middle of the eighteenth century. It was used in the Royal finances and its first meaning was that of accountability. Until the middle of the nineteenth century, or thereabouts, the uses of the word evolved...

Following Colbert's Ordonnance of 1673, most of whose provisions were reiterated in the Code de Commerce, 1807 and the Law of Bankruptcy, 1838, traders in France were under a legal obligation to keep accounts of their business activities. In the event of bankruptcy, traders were potentially...