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European Accounting Review Volume 9, 2000 - Issue 2
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Original Articles

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

Florence Depoers
Pages 245-263 | Published online: 22 Oct 2010

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Guillaume Plaisance. (2023) Governance and Accountability Weaknesses in French Nonprofit Organizations: Are They a National Exception?. International Journal of Public Administration 46:5, pages 354-372.
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Yoshinori Shimada. (2020) Voluntary disclosure of investment forecasts and the cost of capital: evidence from the treatment effect estimates model. Asia-Pacific Journal of Accounting & Economics 27:4, pages 472-489.
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Francisco José López-Arceiz, Ana José Bellostas-Pérezgrueso, José Mariano Moneva-Abadía & María Pilar Rivera-Torres. (2018) The role of corporate governance and transparency in the generation of financial performance in socially responsible companies. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 47:1, pages 44-80.
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N Grace Ofoegbu & Ndubuisi Odoemelam. (2018) International financial reporting standards (IFRS) disclosure and performance of Nigeria listed companies. Cogent Business & Management 5:1.
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Henriëtte Scholtz & Anna-Retha Smit. (2015) Factors influencing corporate governance disclosure of companies listed on the Alternative Exchange (AltX) in South Africa. South African Journal of Accounting Research 29:1, pages 29-50.
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Robin Litjens, Sanjay Bissessur, Henk Langendijk & Ruud Vergoossen. (2012) How Do Preparers Perceive Costs and Benefits of IFRS for SMEs? Empirical Evidence from the Netherlands. Accounting in Europe 9:2, pages 227-250.
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Florence Depoers & Thomas Jeanjean. (2012) Determinants of Quantitative Information Withholding in Annual Reports. European Accounting Review 21:1, pages 115-151.
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Francisco Bravo Urquiza, María Cristina Abad Navarro, Marco Trombetta & Juan Manuel García Lara. (2010) Disclosure theories and disclosure measures. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 39:147, pages 393-420.
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Raf Orens & Nadine Lybaert. (2010) Determinants of sell‐side financial analysts’ use of non‐financial information. Accounting and Business Research 40:1, pages 39-53.
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Musa Mangena & Venancio Tauringana. (2007) Corporate Compliance with Non-Mandatory Statements of Best Practice: The Case of the ASB Statement on Interim Reports. European Accounting Review 16:2, pages 399-427.
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Lorenzo Patelli & Annalisa Prencipe. (2007) The Relationship between Voluntary Disclosure and Independent Directors in the Presence of a Dominant Shareholder. European Accounting Review 16:1, pages 5-33.
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Marie Chavent, Yuan Ding, Linghui Fu, Hervé Stolowy & Huiwen Wang. (2006) Disclosure and determinants studies: An extension using the Divisive Clustering Method (DIV). European Accounting Review 15:2, pages 181-218.
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Emma García & Juan P. Sánchez. (2006) Un estudio meta-analítico de los factores determinantes de la revelación de información. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 35:132, pages 761-788.
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Esther Ortiz & José G. Clavel. (2006) Índices de revelación de información: Una propuesta de mejora de la metodología. Aplicación a la información sobre recursos humanos incluida en los Informes 20F. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 35:128, pages 87-113.
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Musa Mangena & Richard Pike. (2005) The effect of audit committee shareholding, financial expertise and size on interim financial disclosures. Accounting and Business Research 35:4, pages 327-349.
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Stergios Leventis & Pauline Weetman. (2004) Impression management: dual language reporting and voluntary disclosure. Accounting Forum 28:3, pages 307-328.
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