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dc.contributor.authorDamak-Ayadi, Salma
dc.date.accessioned2009-11-09T11:26:37Z
dc.date.available2009-11-09T11:26:37Z
dc.date.issued2004
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/2401
dc.language.isoenen
dc.subjectEntreprisesen
dc.subjectFranceen
dc.subjectStakeholder theoryen
dc.subjectstakeholders' reporten
dc.subjectcorporate characteristicsen
dc.subjectexternal factorsen
dc.subjectstakeholdersen
dc.subject.ddc657en
dc.subject.classificationjelM41en
dc.subject.classificationjelM48en
dc.titleDeterminants of the corporate decision to disclose stakeholders’ reports in Franceen
dc.typeCommunication / Conférence
dc.description.abstractenThis 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.en
dc.identifier.citationpages28en
dc.identifier.urlsitehttp://halshs.archives-ouvertes.fr/halshs-00154181/en/en
dc.description.sponsorshipprivateouien
dc.subject.ddclabelContrôle de gestion Comptabilitéen
dc.relation.conftitle27th annual European Accounting Association Congressen
dc.relation.confdate2004-04
dc.relation.confcityPragueen
dc.relation.confcountryRépublique tchèqueen


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