The DOI matches its Crossref record; 2 of the 2 references it cites were found in a registry or an index.
A cost benefit study of voluntary disclosure: some empirical evidence from French listed companies
Abstract
The aim of this paper is to relate the extent of disclosure in the annual reports of French listed companies to some economic determinants. The sample includes the 1995 annual reports of 102 randomly selected industrial and commercial firms. The extent of disclosure is measured by an index based on financial and non-financial discretionary information. The model of hypothesis explaining voluntary disclosure is defined as the interplay of contradictory forces: inducements deriving principally from agency theory and limitations imposed by information costs. The results reveal that voluntary disclosure is significantly related to size, foreign activity and to a proxy for proprietary costs.
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Citations
Cites
Verrecchia, R. E. (1983) · Journal of Accounting and Economics · doi:10.1016/0165-4101(83)90011-3 · Cited by 3,481
Good News and Bad News: Representation Theorems and Applications
Milgrom, P. R. (1981) · The Bell Journal of Economics · doi:10.2307/3003562 · Cited by 3,123
Cited by
Disclosure theories and disclosure measures
Urquiza, F. B., Navarro, M. C. A., Trombetta, M., & Lara, J. M. G. (2010) · Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad · doi:10.1080/02102412.2010.10779686 · Cited by 23
Metadata
- Authors
- Depoers, F.
- Venue
- European Accounting Review
- Publisher
- Informa UK Limited
- Published
- 2000-07
- Volume
- 9
- Issue
- 2
- Pages
- 245-263
- ISSN
- 0963-8180 (ISSN-L)
- 1468-4497
- OpenAlex
- W2124143065
- Cited by
- 479
- References
- 2
- FWCI
- 11.14
- Type
- journal article
- Language
- en
- Open access
- closed
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Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
