Skip to Main content Skip to Navigation
Theses

Les études portant sur les déterminants d'une publication volontaire d'informations au sein des rapports annuels : une approche analytique et méthodologique appliquée à la recherche et au développement

Abstract : This dissertation had two objectives. First, we wanted to adopt an original approach regarding our literature review, by analyzing the results of six sub-categories of researches we had identified on the topic of voluntary disclosure in annual reports. This literature review shows that the results that were found in these researches can be specific to these sub-categories. Second, as most previous studies had examined the extent of voluntary disclosure in annual reports using a cross-sectional approach and only one operational definition for the measurement of the disclosure levels, we wanted to know if the results in this kind of studies would be stable if two different operational definitions were used in order to measure the disclosure levels and if a longitudinal approach was adopted. The findings of our own study show that the results do not depend on the measurement of the dependent variable (the disclosure levels), but that, conversely, it can exist some differences regarding these results according to the characteristics of the samples and the year that are observed. Thus, the second main conclusion of our dissertation is that a longitudinal approach is more informative than a cross-sectional approach and that it generates more robust results. This conclusion is in line with the conclusion of the methodological review that was conducted by Ball and Foster (1982) twenty years ago.
Document type :
Theses
Complete list of metadatas

https://pastel.archives-ouvertes.fr/pastel-00685628
Contributor : Antoine Haldemann <>
Submitted on : Thursday, April 5, 2012 - 3:07:14 PM
Last modification on : Friday, October 23, 2020 - 4:46:00 PM

Identifiers

  • HAL Id : pastel-00685628, version 1

Collections

Citation

Marc de Bourmont. Les études portant sur les déterminants d'une publication volontaire d'informations au sein des rapports annuels : une approche analytique et méthodologique appliquée à la recherche et au développement. Gestion et management. HEC PARIS, 2009. Français. ⟨NNT : 2009EHEC0007⟩. ⟨pastel-00685628⟩

Share

Metrics

Record views

144

Files downloads

417