Les Determinants De L'Implication Mecenique Des Entreprises : Un Test De La Theorie Des Parties Prenantes
Author
Abstract
Suggested Citation
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00584620
Download full text from publisher
References listed on IDEAS
- Reed, Darryl, 1999. "Stakeholder Management Theory: A Critical Theory Perspective," Business Ethics Quarterly, Cambridge University Press, vol. 9(3), pages 453-483, July.
- Ball, R & Foster, G, 1982. "Corporate Financial-Reporting - A Methodological Review Of Empirical-Research," Journal of Accounting Research, Wiley Blackwell, vol. 20, pages 161-234.
- Réal Labelle & Marc Thibault, 1998. "Gestion du bénéfice à la suite d'une crise environnementale un test de l'hypothèse des coûts politiques," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 4(1), pages 69-81.
- Réal Labelle & Marc Thibault, 1998. "Gestion du bénéfice à la suite d'une crise environnementale un test de l'hypothèse des coûts politiques," ACCRA, Association francophone de comptabilité, vol. 4(1), pages 69-81.
- Ball, R & Foster, G, 1982. "Corporate Financial-Reporting - A Methodological Review Of Empirical-Research - Reply," Journal of Accounting Research, Wiley Blackwell, vol. 20, pages 245-248.
- Roberts, Robin W., 1992. "Determinants of corporate social responsibility disclosure: An application of stakeholder theory," Accounting, Organizations and Society, Elsevier, vol. 17(6), pages 595-612, August.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Pamela Kent & Reza Monem, 2008. "What Drives TBL Reporting: Good Governance or Threat to Legitimacy?," Australian Accounting Review, CPA Australia, vol. 18(4), pages 297-309, December.
- Laura Girella & Paola Rossi & Stefano Zambon, 2019. "Exploring the firm and country determinants of the voluntary adoption of integrated reporting," Business Strategy and the Environment, Wiley Blackwell, vol. 28(7), pages 1323-1340, November.
- Iain Clacher & Jens Hagendorff, 2012. "Do Announcements About Corporate Social Responsibility Create or Destroy Shareholder Wealth? Evidence from the UK," Journal of Business Ethics, Springer, vol. 106(3), pages 253-266, March.
- Manel Jmal Derbel & Mohamed Ali Boujelbene, 2015. "La Conformite Comptabilite-Fiscalite Et La Gestion Des Resultats : Cas Des Entreprises Tunisiennes," Post-Print hal-01188533, HAL.
- Paul Klumpes, 2000. "Incentives and disincentives for voluntary disclosure by pension funds: international evidence," Accounting and Business Research, Taylor & Francis Journals, vol. 30(4), pages 287-298.
- Alex Kim & Maximilian Muhn & Valeri Nikolaev, 2024. "Financial Statement Analysis with Large Language Models," Papers 2407.17866, arXiv.org.
- Z.P. Matolcsy & G.P. Pazmandy, 1995. "Predicting Half-Yearly Accounting Income Numbers With Statistical Models," Australian Accounting Review, CPA Australia, vol. 5(10), pages 56-63, November.
- Chalmers, Keryn & Godfrey, Jayne M., 2004. "Reputation costs: the impetus for voluntary derivative financial instrument reporting," Accounting, Organizations and Society, Elsevier, vol. 29(2), pages 95-125, February.
- Lawrence A. Boland & Irene M. Gordon, 1992. "Criticizing positive accounting theory," Contemporary Accounting Research, John Wiley & Sons, vol. 9(1), pages 142-170, September.
- Koh, Ping-Sheng, 2003. "On the association between institutional ownership and aggressive corporate earnings management in Australia," The British Accounting Review, Elsevier, vol. 35(2), pages 105-128.
- Sunil Poshakwale & John K. Courtis, 2005. "Disclosure level and cost of equity capital: evidence from the banking industry," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 26(7), pages 431-444.
- Key, Kimberly Galligan, 1997. "Political cost incentives for earnings management in the cable television industry," Journal of Accounting and Economics, Elsevier, vol. 23(3), pages 309-337, November.
- Cahan, Steven F., 1996. "Political use of income: Some experimental evidence from Capitol Hill," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 25(1), pages 69-87.
- Gassen, Joachim, 2014. "Causal inference in empirical archival financial accounting research," Accounting, Organizations and Society, Elsevier, vol. 39(7), pages 535-544.
- Hunt, Chris & Dunstan, Keitha, 2008. "Why do Queensland Urban Water Entities Resist the Adoption of User Pays Pricing?," Working Paper Series 19100, Victoria University of Wellington, The New Zealand Institute for the Study of Competition and Regulation.
- Eka Bertuah & Erlane K. Ghani*, 2018. "Bulls and Bears and Bankruptcy- An Early Warning of Distress," The Journal of Social Sciences Research, Academic Research Publishing Group, pages 962-969:5.
- Shirley Carlon & Richard Morris, 2003. "The economic determinants of depreciation accounting in late nineteenth-century Britain," Accounting History Review, Taylor & Francis Journals, vol. 13(3), pages 275-303.
- Niamh Brennan, 2000.
"An empirical examination of forecast disclosure by bidding companies,"
Accounting and Business Research, Taylor & Francis Journals, vol. 30(3), pages 175-194.
- Niamh Brennan, 2000. "An empirical examination of forecast disclosure by bidding companies," Open Access publications 10197/2911, Research Repository, University College Dublin.
- Jayne M. Godfrey & Ping‐Sheng Koh, 2009. "Goodwill impairment as a reflection of investment opportunities," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(1), pages 117-140, March.
- Thomas Jeanjean, 2002.
"Gestion Du Resultat : Mesure Et Demesure,"
Post-Print
halshs-00584475, HAL.
- Thomas Jeanjean, 2003. "Gestion du résultat : Mesure et démesure," Post-Print halshs-00170877, HAL.
- Thomas Jeanjean, 2003. "Gestion du résultat : mesure et démesure," Working Papers hal-00592029, HAL.
More about this item
Keywords
responsabilité sociétale; théorie de la légitimité; théorie des parties prenantes;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00584620. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.