This paper examines the association between institutional ownership and the earnings management behavior of some French absorbing firms. Using a sample of 76 French mergers and absorptions concluded over the period ranging from 2000 to 2010, we undertake to present some empirical evidence...

The purpose of this paper is to investigate the impact of voluntary disclosure about corporate social responsibility (CSR) on firm's financial performance. First, a state of the art about corporate social responsibility and social reporting is presented. After that, the problems of measurement...