A cost benefit study of voluntary disclosure: some empirical evidence from French listed companies

By Florence Depoers. 2000

507 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/b39fd3dfabe2f0b26701dc16473b87e4e66b5ec7

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Citations in the corpus

Corporate governance and strategic information on the internet (2011, background): “, 1995), but it is regarded as a trade-off between perceived proprietary costs that could damage shareholders’ interests and a mitigation of agency conflicts (Depoers, 2000; Daurus et al., 2008), pointing to the explanatory power of an Agency Theory approach.”
Corporate governance and voluntary disclosure in Kuwait (2010, background): “For example, Depoers (2000) found no relationship between ownership structure (the proportion of shares held by the three largest shareholders) and voluntary disclosure in France.”
Corporate risk disclosure by UK firms: trends and determinants (2009, methodology): “Prior research (e.g., Hossain et al., 1994; Meek et al., 1995; Raffournier, 1995; Depoers, 2000) suggests there may be a positive relation between disclosure and size.”
Disclosure Measurement in the Empirical Accounting Literature - A Review Article (2010, methodology): “Several studies in the disclosure literature use firm size, cross listing and ADRs as independent/predictor variables in a multiple regression model with another measure of disclosure such as disclosure index as the dependent variable (e.g., Buzby, 1975; Wallace et al., 1994; Inchausti; 1997; Depoer”
The extent of financial disclosure and its determinants in an emerging capital market: the case of Egypt (2006, background): “Depoers [14, 248] added ‘given that these costs (monitoring costs) reduce their compensation, managers have an incentive to keep them low.”
Determinants of voluntary disclosures in Kenyan companies annual reports (2007, background): “Craswell and Taylor (1992) and Inchautsi (1997) found a significant positive relationship between type of audit firm and disclosure practices, where as, Raffournier (1995), Depoers (2000) and Haniffa and Cooke (2002) found no significant association.”
Corporate boards, audit committees and voluntary disclosure: evidence from Italian Listed Companies (2013, background): “Raffournier 1995; Meek et al. 1995; Depoers 2000 ), we define voluntary disclosure as the information released to the outside, deriving from the management’s insider knowledge of the company, which are not required to be published in regulated reports.”
Firm‐specific determinants of intangibles reporting: evidence from the Portuguese stock market (2006, background): “Big companies tend to employ highly skilled individuals and sophisticated management reporting systems that are capable of providing an array of corporate information (Depoers, 2000).”
Determinants and features of voluntary disclosure in the Chinese stock market (2013, background): “3 However, several studies (Hossain et al., 1995; Depoers, 2000; Alsaeed, 2006) have shown that neither Big 5 (nor Big 6) auditors nor ROE have a signiﬁcant inﬂuence on management’s disclosure decision.”
Annual report IC disclosures in The Netherlands, France and Germany (2005, background): “Yet the ultimate decision whether or not to disclose will be the result of a cost-benefit analysis, meaning that disclosure will only take place when the benefits of disclosure outweigh the costs thereof ( Depoers, 2000”
An Analysis of Corporate Social Responsibility and Firm Performance with Moderating Effects of CEO Power and Ownership Structure: A Case Study of the Manufacturing Sector of Pakistan (2019, background): “Third, manufacturing ﬁrms have higher disclosure regarding production, environmental, and welfare activities than other sectors [79,145].”
Determinants of corporate social responsibility disclosures: Evidence from India (2014, background): “…the sample for the year 2009 – 2010, the 20 companies in the ﬁ nancial sector have been excluded because some of the themes of CSR – such as ENG, ENV, product and carbon disclosures – are not directly relevant to ﬁ nancial sector companies (Raffournier, 1995; Depoers, 2000; Haniffa & Cooke, 2002).”