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hal.structure.identifierDauphine Recherches en Management [DRM]
dc.contributor.authorde La Bruslerie, Hubert*
hal.structure.identifierESG Management School
dc.contributor.authorGabteni, Heger*
dc.date.accessioned2014-10-20T07:58:25Z
dc.date.available2014-10-20T07:58:25Z
dc.date.issued2014-12
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/14041
dc.language.isoenen
dc.subjectPublication scoreen
dc.subjectVoluntary disclosureen
dc.subjectFinancial communicationen
dc.subjectInformation policyen
dc.subjectIFRS introductionen
dc.subject.ddc657en
dc.subject.classificationjelG.G3.G38en
dc.subject.classificationjelM.M4.M41en
dc.subject.classificationjelM.M4.M48en
dc.titleVoluntary disclosure of financial information by French firms: Does the introduction of IFRS matter?en
dc.typeArticle accepté pour publication ou publié
dc.description.abstractenThis paper addresses the relationship between mandatory and voluntary information. The introduction of IFRS in 2005 modified mandatory information requirements and influenced the content and level of the discretionary information disclosed by firms. This background allows us to test whether the complementary or substitution hypothesis dominates. A French firm data panel is used to empirically analyze the consequence of IFRS introduction. Referring to the 2003–2008 period gives a long-term perspective and allows us to identify discretionary communication policies by building a proprietary voluntary disclosure score. We find that voluntary disclosure policies experienced an upward swing with the introduction of IFRS, giving support to the complementary hypothesis. We also demonstrate a dynamic relationship between disclosure and the dispersion of analysts' earnings forecasts. The practical implication of the paper is to show that firms' discretionary communication policies follow both a long-term and a short-term component to meet analysts' demands for information. Our contribution is to refer to a long-term sample in one country where the environment and regulation context is homogenous. Our disclosure score index seems to be a good measure to outline that idiosyncratic communication policies are complex and strategic.en
dc.relation.isversionofjnlnameAdvances in Accounting
dc.relation.isversionofjnlvol30en
dc.relation.isversionofjnlissue2en
dc.relation.isversionofjnldate2014-12
dc.relation.isversionofjnlpages367–380en
dc.relation.isversionofdoi10.1016/j.adiac.2014.09.016en
dc.relation.isversionofjnlpublisherElsevieren
dc.subject.ddclabelContrôle de gestion Comptabilitéen
dc.relation.forthcomingnonen
dc.relation.forthcomingprintnonen
dc.description.halcandidateoui
dc.description.readershiprecherche
dc.description.audienceInternational
dc.relation.Isversionofjnlpeerreviewedoui
hal.identifierhal-01490689*
hal.version1*
hal.update.actionupdateMetadata*
hal.author.functionaut
hal.author.functionaut


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