IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00584620.html
   My bibliography  Save this paper

Les Determinants De L'Implication Mecenique Des Entreprises : Un Test De La Theorie Des Parties Prenantes

Author

Listed:
  • Christel Decock Good

    (EDHEC - EDHEC Business School - UCL - Université catholique de Lille)

Abstract

Cet article présente une recherche sur les déterminants du mécénat d'entreprise, identifié comme stratégie de diffusion d'informations sociétales. Plus précisément, nous proposons un modèle inspiré de celui de Ullmann (1985) comportant quatre dimensions, relevant des théories des parties prenantes et de la légitimité. Ce modèle est testé sur 77 entreprises mécènes

Suggested Citation

  • Christel Decock Good, 2001. "Les Determinants De L'Implication Mecenique Des Entreprises : Un Test De La Theorie Des Parties Prenantes," Post-Print halshs-00584620, HAL.
    • Handle: RePEc:hal:journl:halshs-00584620
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00584620
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00584620/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Reed, Darryl, 1999. "Stakeholder Management Theory: A Critical Theory Perspective," Business Ethics Quarterly, Cambridge University Press, vol. 9(3), pages 453-483, July.
    2. 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.
    3. 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.
    4. 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.
    5. 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.
    6. 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.
    Full references (including those not matched with items on IDEAS)

    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.
    1. 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.
    2. 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.
    3. 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.
    4. Antonio Davila & George Foster & Xiaobin He & Carlos Shimizu, 2015. "The rise and fall of startups: Creation and destruction of revenue and jobs by young companies," Australian Journal of Management, Australian School of Business, vol. 40(1), pages 6-35, February.
    5. Thomas Jeanjean, 2002. "Gestion Du Resultat : Mesure Et Demesure," Post-Print halshs-00584475, HAL.
    6. Chris Hunt & Dunstan, Keitha, 2008. "Why do Queensland Urban Water Entities Resist the Adoption of User Pays Pricing?," Working Paper Series 3999, Victoria University of Wellington, The New Zealand Institute for the Study of Competition and Regulation.
    7. 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.
    8. 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.
    9. Monika Chopra & Abhishek Miglani, 2018. "Do stock markets acceptably reflect earnings manipulation? Analysis of Indian manufacturing firms," DECISION: Official Journal of the Indian Institute of Management Calcutta, Springer;Indian Institute of Management Calcutta, vol. 45(3), pages 271-280, September.
    10. Alex Kim & Maximilian Muhn & Valeri Nikolaev, 2024. "Financial Statement Analysis with Large Language Models," Papers 2407.17866, arXiv.org, revised Nov 2024.
    11. Yves Mard, 2006. "Les cessions d'actifs : un moyen de gérer le résultat comptable ?," Post-Print halshs-00558227, HAL.
    12. 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.
    13. Khanh Hoang & Thanh Tat Tran & Hien Thi Thu Tran & Anh Quoc Le, 2022. "Do different political connections affect financial reporting quality differently? Evidence from Malaysia," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(2), pages 289-300, March.
    14. 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.
    15. Bernard Raffournier, 1995. "The determinants of voluntary financial disclosure by Swiss listed companies," European Accounting Review, Taylor & Francis Journals, vol. 4(2), pages 261-280.
    16. Lawrence A. Boland & Irene M. Gordon, 1992. "Criticizing positive accounting theory," Contemporary Accounting Research, John Wiley & Sons, vol. 9(1), pages 142-170, September.
    17. Ridhima Saggar & Balwinder Singh, 2019. "Drivers of Corporate Risk Disclosure in Indian Non-financial Companies: A Longitudinal Approach," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 44(3), pages 303-325, August.
    18. Yi Jiang & Stewart Jones, 2018. "Corporate distress prediction in China: a machine learning approach," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(4), pages 1063-1109, December.
    19. Susan Bartlett & Michael John Jones, 1997. "Annual reporting disclosures 1970-90: an exemplification," Accounting History Review, Taylor & Francis Journals, vol. 7(1), pages 61-80.
    20. 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.

    Corrections

    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.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.