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dc.contributor.authorde La Bruslerie, Hubert
dc.contributor.authorGabteni, Heger
dc.date.accessioned2010-05-26T07:45:48Z
dc.date.available2010-05-26T07:45:48Z
dc.date.issued2010
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/4205
dc.language.isoenen
dc.subjectFinancial communicationen
dc.subjectInformation policyen
dc.subjectVoluntary disclosureen
dc.subjectAccounting transparencyen
dc.subjectGovernment policy and regulationen
dc.subject.ddc332en
dc.subject.classificationjelG3en
dc.subject.classificationjelM40en
dc.subject.classificationjelG38en
dc.titleVoluntary Financial Disclosure, Introduction of IFRS and the Setting of a Communication Policy: an Empirical Test on SBF French Firms Using a Publication Scoreen
dc.typeCommunication / Conférence
dc.contributor.editoruniversityotherUniversité Paris I -Sorbonne;
dc.contributor.editoruniversityother;France
dc.description.abstractenA publication score of voluntary disclosed information disclosed by French firms was built on the 2003-2007 period. This original set of data is used to analyze the impact of the introduction of IFRS standards scheduled in 2005. It is also used to identify the determinants of communication policies set by listed firms. The publication score, for some firms and not all of them, outlines that useful qualitative information is brought to the market. Particularly, we show that highly communicant firms will reduce the information asymmetry as measured by the dispersion of analysts’ forecasts of earning.en
dc.identifier.citationpages37en
dc.description.sponsorshipprivateouien
dc.subject.ddclabelEconomie financièreen
dc.relation.conftitle9ème Conférence Internationale de Gouvernance
dc.relation.confdate2010-05
dc.relation.confcityMetz
dc.relation.confcountryFrance


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