Academic literature on the topic 'Divulgation d’informations'
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Journal articles on the topic "Divulgation d’informations":
Demaria, Samira, Sandra Rigot, and Philippe Luu. "L’impact des divulgations d’informations climatiques sur la performance financière des sociétés européennes." ACCRA N° 20, no. 2 (May 23, 2024): 5–35. http://dx.doi.org/10.3917/accra.020.0005.
Diouani, Boutheina, and Wafa Khlif. "Comportement du dirigeant et décision de divulgation volontaire d’informations : cas du marché tunisien." Management international 17, no. 4 (November 28, 2013): 34–49. http://dx.doi.org/10.7202/1020668ar.
Derouiche, Imen, and Majdi Hassan. "L’effet de la divulgation volontaire d’informations sur le choix de la source de la dette." Gestion 2000 35, no. 5 (2018): 157. http://dx.doi.org/10.3917/g2000.355.0157.
Teller, Pierre, Dominique Dufour, Philippe Luu, and Eric Séverin. "Les déterminants du recours à la divulgation volontaire d’informations dans les états financiers au format XBRL." La Revue des Sciences de Gestion 280, no. 4 (2016): 11. http://dx.doi.org/10.3917/rsg.280.0011.
Braune, Eric, Salem Sam, and Frédéric Teulon. "Antécédents et conséquences de la divulgation d’informations concernant le capital immatériel : application au cas des sociétés suisses." Management international 24, no. 5 (2020): 122. http://dx.doi.org/10.7202/1075485ar.
Peretti, Jean-Marie. "La présentation des politiques « diversité et inclusion » des entreprises à travers leurs déclarations de performance extra-financière (DPEF)." Management & Sciences Sociales N° 29, no. 2 (July 1, 2020): 6–20. http://dx.doi.org/10.3917/mss.029.0006.
Perron, Amélie, Caroline Dufour, Emily Marcogliese, and Marilou Gagnon. "La dénonciation infirmière en contexte de pandémie de COVID-19: une analyse de contenu de la plate-forme « Je dénonce »." Aporia 12, no. 1 (August 26, 2020): 76–90. http://dx.doi.org/10.18192/aporia.v12i1.4840.
Cuadrado-Ballesteros, Beatriz, and Marco Bisogno. "L’importance de la transparence budgétaire pour le développement." Revue Internationale des Sciences Administratives Vol. 89, no. 1 (March 1, 2023): 197–215. http://dx.doi.org/10.3917/risa.891.0197.
Mignault, Patrick. "Droit, gouvernance d’entreprise et efficience des marchés financiers." Revue générale de droit 43, no. 1 (December 11, 2013): 237–64. http://dx.doi.org/10.7202/1020843ar.
Hamed, Mounira, Nadia Loukil, and Mohamed Ali Brahim Omri. "Identité de l’actionnaire dominant et divulgations d’informations technologiques : cas des entreprises tunisiennes cotées." Management & Avenir 80, no. 6 (2015): 33. http://dx.doi.org/10.3917/mav.080.0033.
Dissertations / Theses on the topic "Divulgation d’informations":
El, Mawla Batoul. "Les déterminants de la divulgation d’informations sociétales : une étude comparative France/Canada." Thesis, Toulouse 1, 2020. http://www.theses.fr/2020TOU10047.
This research aims at determining the influence of the national context on the levels of voluntary disclosure of social information. To examine this relationship, we conduct a longitudinal comparative study between France and Canada. We investigate the link between social determinants (local institutions) and the levels of social, environmental, and governance information disclosure (henceforth disclosure of societal information). The main objective of this study is to improve our understanding of the phenomenon of social information disclosure (SID) in a globalized world and to shed light on the important role of cultural and institutional factors in SID-related corporate decisions. This research is conducted from a positivist vision and a hypothetico-deductive approach We draw on institutional theory (Scott, R.W., 1995; Meyer and Rowan, 1977; Powell and DiMaggio, 1991), legitimacy theory (Dowling and Pfeffer,1975 ; Suchman, 1995), and stakeholder theory (Freeman, 1984), to measure the impacts of social determinants on corporate social disclosure. The sample includes annual data for 79 French companies and 224 Canadian companies operating in nine business sectors from 2004 to 2014. Data is collected from Thomson Reuters / ESG. Based on 2,379 firm-year observations, we find that: (1) information disclosure differs between French and Canadian companies over time and on the three aspects: environmental, social and governance; (2) the level of disclosure of social information, which includes the three dimensions, is higher in France than in Canada; (3) by assessing each dimension separately, the results indicate that the level of social and environmental disclosure is higher in France than in Canada, while in terms of governance, the situation is opposite; (4) the results of multivariate tests suggest that legal, socio-economic and cultural factors are determinants of the level of disclosure of societal information. Thus, the regression analysis confirms these results and show that the national context is an important explanatory factor for SID. This research shows that the institutional structures of countries play a very important role in managers' decision-making process in terms of policies, practices and levels of social disclosure. French institutional arrangements are more favorable to the production of social and environmental information while Canadian institutional arrangements are more favorable to the production of information related to governance. Furthermore, we find evidence that SID-related decisions are not guided only by economic factors or factors linked to the firm characteristics but also by factors linked to society
Pilotin, Jennyfer. "Le secret en matière fiscale." Electronic Thesis or Diss., Paris 8, 2020. http://www.theses.fr/2020PA080050.
In tax matters, the current trend shows a push for more transparency, in the expanse of any form of secrecy. The latter is, in fact, quite often frowned upon, not only by the taxpayers, for whom it reflects a concealment of vital information for the computing and the recovering of taxes, but also by the tax administration itself, which is enfolded in an historical tradition of secrecy since the Ancien Régime. Secrecy is an impediment to this quest of transparency, which is displayed by tax policies initiated by the States for diverse reasons: establishing a virtuous process of transforming societies, regulating tax competition or tackling fraud and tax evasion. Although of negative connotation, secrecy is an invaluable tool for safe-guarding both private and public interests. Nowadays, however, it is quite undermined by the law, despite having the benefit of dampening down the excesses of transparency, materialised by more and more recent disclosure obligations. Those are enforced upon both taxpayers and third parties such as lawyers or doctors, whilst some of them follow a code of conduct based around secrecy and client privileges. The lifting of secrecy at the benefit of tax administrations is indicative of the unbalance of their relations, equally heightened by the development of new information and communication technologies. This study propounds a definition of secrecy in tax matters and analyses its legal aspects
Lamrani, El Mehdi. "Divulgation financière volontaire, gestion du résultat comptable et structure de propriété." Thesis, Paris 5, 2014. http://www.theses.fr/2014PA05D006.
The financial scandals of the last decade and recent headlines have clearly shown the full importance of reliable reporting to shareholders and the very damaging effects that a lack of transparency can have. The objective of this thesis is to study the link between voluntary financial disclosure and earnings management, and contribute to the study of the determinants of these two dimensions of accounting policy. The impact of ownership structure is examined, including its moderating effect on the relationship between voluntary disclosures and earnings management. Analyst coverage is introduced as an indirect measure of voluntary financial disclosures to investigate the determinants of earnings management, and also examined as a mediating variable in the voluntary disclosures-earnings management relationship. By reviewing the literature on the determinants of accounting policy in the light of positive accounting theory and information theory, this thesis proposes a different analytical framework for research in the French context. This framework is underpinned by Structural Equation Modeling (SEM) and more precisely the variance-based method for estimation of structural models (Partial Least Squares (PLS), which is very rarely used in accounting research
Pellerin, Emmanuel. "Le dévoiement de l’obligation d’information en droit médical, ou l’illusion du consentement du patient." Paris 10, 2011. http://www.theses.fr/2011PA100102.
This study offers an analysis that aims at highlighting the circumstances under which physicians’ duty to inform patients is perverted and endeavors to show that the duty to inform patients is a striking illustration of a significant malfunctioning of medical malpractice liability. The first part will focus on the factors causing the perverting of physicians’ duty to inform patients from the standpoint of medical law. The primary factors relate indirectly to medical practice and they stem from the excessive weight of physicians’ duty to inform patients in contract law and from abuses in medical experiments on humans, which has resulted in the routine obligation for physicians to get patients’ informed consent. The secondary factors pertain directly to medical practice and they are the result of changes in the doctor-patient relationship on the one hand and the rigorous obligation for physicians to get patients’ informed consent on the other hand. The second part of this study will examine the relationship between the perverting of physicians’ duty to inform patients and to get informed consent and the monetary implications of medical malpractice liability and this section will also show that the distorting of this duty illustrates the inconsistencies of a system that purports to protect patients
Bouazzaoui, Rhita. "Réglementations Financières et Gouvernance par les Risques : le cas des entreprises non-financières françaises soumises à la réglementation Sarbanes Oxley." Thesis, Paris 10, 2014. http://www.theses.fr/2014PA100045.
Risk oriented disclosure is a central issue of listed companies communication. Many Risk-based regulations have been implemented in the US and Europe to promote transparency about risks and controls mechanisms. Under the requirements of the SOX, executives must certify the public company’s financial results (section 302) and have to issue a report on the effectiveness of the company’s internal controls over financial reporting (section 404). The increase of mandatory risk reporting leads to the question of whether or how the French non-financial companies cross-listed in the US and France are compliant with these regulations. In this context and across corporate communication, it is argued that different levels of risk control’s formalization can highlight original typology of compliance and corporate governance. This research uses a longitudinal case study in order to explore the implementation of risk control measures and the risk narrative disclosure strategies to enhance organizational legitimacy. The collected data (interviews, risk disclosures within annual reports) are subject to a content analysis through COSO2. A second step is a statistical analysis to discriminate strategic responses over the time and between companies. Empirical observations point to different strategic responses to institutional processes based on two periods as well as economic and strategic business concerns. The first phase shows that risk control process is structured in order to build the auditability of organization. While, in the second phase companies develop different strategic responses more consistent with their concerns
Book chapters on the topic "Divulgation d’informations":
VISCONTI, Ivan. "Preuves à divulgation nulle de connaissance." In Cryptographie asymétrique, 73–97. ISTE Group, 2024. http://dx.doi.org/10.51926/iste.9096.ch3.