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La perception des entreprises françaises en matière de diffusion d'informations non financières : une enquête par questionnaire

Author

Listed:
  • Éric Cauvin
  • Christel Decock Good
  • Pierre-Laurent Bescos

Abstract

Information disclosed in the financial statements seems to become more important. Academic studies support that non-financial performance measures are interesting in predicting future financial performance. Based on the results of a postal survey, this paper firstly investigates to what extent stakeholders influence the choice of non-financial information disclosed by companies. Secondly, results show that shareholders, media and regulatory stakeholders (standard-setting bodies, the regulatory and local authorities) are the main groups influencing non-financial disclosure. Finally, a mimetic effect is demonstrated between the companies which base their financial communication on identical topics.

Suggested Citation

  • Éric Cauvin & Christel Decock Good & Pierre-Laurent Bescos, 2006. "La perception des entreprises françaises en matière de diffusion d'informations non financières : une enquête par questionnaire," ACCRA, Association francophone de comptabilité, vol. 12(2), pages 117-142.
    • Handle: RePEc:cai:accafc:cca_122_0117
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    Cited by:

    1. Jean Christian Ewane Missomba & Josiane Gaëlle Djeugou Ymele & Alexis Ngantchou, 2020. "La diffusion des informations environnementales par les entreprises camerounaises : Typologie des acteurs et des pratiques comptables," Post-Print halshs-03133686, HAL.

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