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Статті в журналах з теми "Divulgation d'entreprise"
Ezzine, Hanene. "Corporate e-Governance as a Determinant of Digital Transformation." Recherches en Sciences de Gestion N° 159, no. 6 (February 26, 2024): 327–47. http://dx.doi.org/10.3917/resg.159.0327.
Повний текст джерелаBoubakeur, Mustapha. "L’impact Des Normes Internationales De Divulgation Financière Sur Le Renforcement Des Principes De La Gouvernance D'entreprise." مجلة أداء المؤسسات الجزائرية, 2016, 25. http://dx.doi.org/10.35156/1193-000-009-016.
Повний текст джерелаSenkel, Marie-Pascale. "L'analyse longitudinale du discours sur l'environnement dans le rapport d'entreprise : Le cas Deutsche Post-DHL." Recherches en Communication 35 (January 17, 2012). http://dx.doi.org/10.14428/rec.v35i35.51423.
Повний текст джерелаДисертації з теми "Divulgation d'entreprise"
Ben, Rhouma Amel. "Etude des déterminants de la divulgation environnementale et sociale des entreprises françaises." Nice, 2008. http://www.theses.fr/2008NICE0004.
Повний текст джерелаThe purpose of our study is to explore the evolution of the scope and patterns of corporate environmental and social disclosure of the French companies and to identify determinants likely to explain the strategies of communication of this type of information. Our study is based on three-tiered conceptual framework that weaves together three complementary perspectives: information costs and benefits, legitimacy theory and governance. We focus on annual and social reports of a sample SBF 120 French firms during three years2001, 2002 and 2003. We show that in spite of the promulgation of article 116 of law NRE of May 15, 2001, the environmental information disseminated by the French companies concerns a voluntary strategy. Environmental disclosure is measured using a coding instrument on a way that is similar to Wiseman (1982) and Cormier and Magnan (1999 and 2003) adapted to the legal and regulatory context French and taking account of the voluntary international initiative of standardization of these practices of reporting (the GRI). We study also the social aspect of the disclosure of French companies in order to explore its impact on the level of environmental reporting. Regarding the first purpose, results show that level and quality of corporate social and environmental reporting tend to converge over time. With respect to the second purpose, consistent with expectations, results show that information costs and benefits faced by capital market participants, governance and monitoring considerations as well as the need for firms to legitimise their activities all influence environmental disclosure. Moreover, the level of the social disclosure significantly assigns to the rise the level of environmental reporting
Tao, Cong. "Three essays on corporate disclosure and investment analysis." Electronic Thesis or Diss., Cergy-Pontoise, Ecole supérieure des sciences économiques et commerciales, 2024. http://www.theses.fr/2024ESEC0002.
Повний текст джерелаThis dissertation comprises three essays that explore various facets of corporate disclosure under the overarching theme of “Corporate Disclosure and Investment Analysis.” Leveraging innovative empirical data and advanced natural language processing techniques, I examine the relationship between the information needs of individual and institutional investors and the thematic content of corporate disclosure. Furthermore, I investigate how corporate disclosure plays a role in information users’ decisions, such as investors’ asset allocations and information intermediaries’ forecasts. Overall, this dissertation enhances our understanding of information providers’ preparation of financial and non-financial corporate disclosure and their relevance for information consumers, particularly investors and information intermediaries
Alioui, Sabrina. "L'impact de la gouvernance sur le niveau de divulgation d'information des grandes sociétés cotées françaises." Thesis, Clermont-Ferrand 1, 2011. http://www.theses.fr/2011CLF10379.
Повний текст джерелаThis PdD dissertation examines the impact of governance on the level ofdisclosure of large French listed companies. Three types of mechanisms are considered:boards, shareholder meetings and incentive compensation of managers. In addition tocontributing to the advancement of research on governance, this thesis provides anoriginal empirical methodology, based on both a descriptive and explanatory approach
Ben, Ayed-Koubaa Hanen. "L' impact des mécanismes internes de gouvernance sur la qualité de l'information produite et divulguée par l'entreprise : cas du SBF 120." Paris 1, 2010. http://www.theses.fr/2010PA010060.
Повний текст джерелаSarsar, Ben Naceur Salima. "La communication volontaire de l'information financière et non financière en France : Impact des relations de pouvoir entretenues avec les parties prenantes et rôles de mécanismes de gouvernance." Nice, 2011. http://www.theses.fr/2011NICE0010.
Повний текст джерелаConsequently to a general problem of transparency of companies disclosed information, we focus our study on the determinants of the voluntary information disclosure in the French context, during the 2004 and 2007 years period. As a sample of the study we selected the SBF 120 index companies. Determinants were grouped in three groups of variables (Intrinsic Firm's characteristics, Stakeholders power and Corporate governance best practices). We adopted a hypotheticodeductive model and essentially a quantitative approach. The main results of the study suggest that the level of voluntary disclosure is positively related to the firm size, to the firm level of debts, to the firm performance, to the firm media exposure and to the conformity of boards of directors and audit committees with certain good corporate governance practices. The multivaried results show that firm conformity with the best practices of corporate governance Level of debts and Performance) explain till 23 % of disclosure's level of companies and that the pressure exercised by the stakeholders explains only 7 % of the disclosure level. Furthermore, the three groups of variables inserted into the same model of regression, manage to explain till 56 % of the disclosure level. Corporate governance's variables have the most explanatory weight in this last model. The results of our studies also suggest that the determinants of the voluntary disclosure do not seem to be the same for the small sized and the big sized companies
Ben, abdennebi Abir. "Contribution à l’étude des faiblesses du système de contrôle interne : Déterminants de divulgation et de correction dans le contexte tunisien." Thesis, Reims, 2020. http://www.theses.fr/2020REIME002.
Повний текст джерелаThe study of internal control weaknesses is the main object of this thesis. Specifically, this study aims to study determinants of internal control weaknesses and to analyze the effect of corporate governance mechanisms on the remediation of internal control weaknesses previously disclosed in an annual report.Based on a sample of 31 listed companies on the Tunis Stock Exchange from 2006 to 2018, we analyzed determinants of internal control weaknesses. Our results show that firm size and performance are significant determinants of internal control quality in the Tunisian context. In addition, we find that board size has a negative impact on disclosure of internal control weaknesses. Further, the results indicate that audit committee size and audit committee financial expertise are negatively associated with the disclosure of internal control weaknesses.Subsequently, we conducted a second empirical study on a sample of 24 listed companies on the Tunis Stock Exchange over 2006-2018, in order to examine the impact of corporate governance mechanisms on the remediation of internal control weaknesses. These results indicate that only leverage and loss have an effect on remediation of internal control weaknesses in the Tunisian context
Atangana, José-Alain. "Evaluation des activités de recherche et développement et divulgation d'information dans le rapport annuel : le cas des entreprises côtées au SBF 250." Thesis, Clermont-Ferrand 1, 2012. http://www.theses.fr/2012CLF10391.
Повний текст джерелаAmong published writings, several studies and researches were carried out in order to determine the investors’ information needs. These works concluded to the emergence of non-Financial information relating to companies’ intangible assets. R&D activities are ones of those. Using the SBF250 index for years 2005 and 2006 as sample, we raised the question about the usefulness of non-Financial information disclosed within the framework of R&D. In other words, does communicating on this information enable investors to assess R&D projects?This question leads us to study the link (using the value relevance approach) between this nonfinancial information and market values (prices and returns). The results show that non-Financial information about R&D is unfavorably and meaningfully linked to market values
Sotiropoulou, Anastasia. "Les obligations d'information des sociétés cotées en droit communautaire." Paris 1, 2009. http://www.theses.fr/2009PA010299.
Повний текст джерелаGueguen, Simon. "Contribution à l'étude des conséquences économiques des divulgations d'information en matière de franchissements de seuils de contrôle." Thesis, Paris Sciences et Lettres (ComUE), 2016. http://www.theses.fr/2016PSLED044/document.
Повний текст джерелаThe debate on the optimum level of transparency in financial markets found a major point of controversy: the ownership of public companies. The design of new financial products and the development of shareholder activism called the blockholding disclosure rules into question. This thesis analyzes the economic impact of changes in regulation, measures the value relevance of the content of blockholding announcements, and introduces a new conceptual framework allowing strategic behavior of the involved economic agents. According to our empirical results, the information disclosed by blockholders are value relevant, even when the blockholder commits to remain passive. Our theoretical model suggests that blockholders make a strategic use of the reporting window, and predicts that a shortening of the legal time period would be favorable to minority shareholders
Ktat, Salma. "Impact des critères E-S-G sur la performance financière des entreprises de secteurs controversés." Thesis, Antilles, 2017. http://www.theses.fr/2017ANTI0154/document.
Повний текст джерелаThis thesis is composed of three chapters that examine corporate social responsibility (CSR) within firms in controversial sectors. In the first chapter, we evaluate patterns of investment in CSR for 565 US publicly traded companies in eight controversial sectors between 1991 and 2013 by assessing the relationship between CSR and Corporate Social Irresponsibility (CSI). We show that firms in controversial sectors compensate for their CSI by engaging in strategic CSR areas such as environmental protection and community development with a lack of engagement towards other areas, such as corporate governance. In the second chapter, we determine whether engagement in specific CSR activities for 499 US companies in controversial sectors decreases their financial risk. We show that engaging in specific CSR activities considered as strategic reduces idiosyncratic and total risk for some controversial industries; and that poor engagement in corporate governance activities increases firm risk. In the third chapter, we investigate CSR reporting as an important mechanism for stakeholder accountability in the context of an environmental crisis. We perform a case study analysis of the CSR strategies used by the Canadian oil company Enbridge in its response to the July 2010 Kalamazoo spill and revealed that Enbridge's CSR reports were frequently optimistic and failed to describe the company's inability to deal with known safety problems that led to spill; and underestimated both the volume of the spill and the difficulty of the cleanup, thus making it difficult to distinguish the effects of the CSR efforts from the effects of other contextual and external factors
Книги з теми "Divulgation d'entreprise"
Conférence des Nations Unies sur le commerce et le développement. Guide des bonnes pratiques en matière d'information sur la gouvernance d'entreprise. New York, NY: Nations Unies, 2006.
Знайти повний текст джерелаJohn, Mole. Mind your manners: Managing business cultures in Europe. London: N. Brealey Pub., 1995.
Знайти повний текст джерелаCorporate Governance and Integrated Reporting. Taylor & Francis Group, 2021.
Знайти повний текст джерелаSocial and Environmental Disclosure by Chinese Firms. Taylor & Francis Group, 2014.
Знайти повний текст джерелаAbeysekera, Indra, and Yingjun Lu. Social and Environmental Disclosure by Chinese Firms. Taylor & Francis Group, 2017.
Знайти повний текст джерелаSocial and Environmental Disclosure by Chinese Firms. Routledge, 2014.
Знайти повний текст джерелаSocial and Environmental Disclosure by Chinese Firms. Taylor & Francis Ltd, 2014.
Знайти повний текст джерелаSocial and Environmental Disclosure by Chinese Firms. Taylor & Francis Group, 2014.
Знайти повний текст джерелаMind your manners: Culture clash in the European single market. London: Industrial Society, 1990.
Знайти повний текст джерелаJohn, Mole. Mind Your Manners: Culture Clash in the European Single Market. Indust.Soc., 1992.
Знайти повний текст джерела