Date
2004
Dewey
Contrôle de gestion Comptabilité
Sujet
Entreprises; France; Stakeholder theory; stakeholders' report; corporate characteristics; external factors; stakeholders
JEL code
M41; M48
Conference name
27th annual European Accounting Association Congress
Conference date
04-2004
Conference city
Prague
Conference country
République tchèque
Author
Damak-Ayadi, Salma
Type
Communication / Conférence
Item number of pages
28
Abstract (EN)
This study develops and empirically tests a model of the corporate decision to disclose stakeholders' report by French firms. The related literature is then reviewed. The first section identifies the factors influencing the decision to disclose stakeholders' reports. The factors examined have been broken down into three categories: corporate characteristics, external factors and internal factors.In the second section, variables are then defined before a presentation of the empirical tests. This study hypothesises that the decision to disclose stakeholders' reports is correlated with the size, the reputation of industry, the financial performance, the salience of stakeholders and the degree of internationalisation of the firm's activity. Finally, a summary and a conclusion are presented. The results show that the salience of stakeholders and the reputation of the industry are the most important factors and the degree of internationalisation of the firms has no influence on this decision. We interpret this finding as consistent with stakeholder theory.