Essec\Faculty\Model\Contribution {#2190
  #_index: "academ_contributions"
  #_id: "10318"
  #_source: array:26 [
    "id" => "10318"
    "slug" => "confrontation-systemes-de-reporting-et-communication-financiere-grace-a-une-mesure-de-leur-qualite"
    "yearMonth" => "2009-05"
    "year" => "2009"
    "title" => "Confrontation systèmes de reporting et communication financière grâce à une mesure de leur qualité"
    "description" => "CAVÉLIUS, F. (2009). Confrontation systèmes de reporting et communication financière grâce à une mesure de leur qualité. Dans: <i>30 ème Congrès de l'Association Francophone de Comptabilité</i>. Strasbourg:  AFC."
    "authors" => array:1 [
      0 => array:3 [
        "name" => "CAVÉLIUS Florence"
        "bid" => "B00020219"
        "slug" => "cavelius-florence"
      ]
    ]
    "ouvrage" => "30 ème Congrès de l'Association Francophone de Comptabilité"
    "keywords" => array:5 [
      0 => "Reporting"
      1 => "financial communication"
      2 => "quality of information"
      3 => "public and private disclosure"
      4 => "indexes"
    ]
    "updatedAt" => "2021-07-13 14:31:31"
    "publicationUrl" => null
    "publicationInfo" => array:3 [
      "pages" => null
      "volume" => null
      "number" => null
    ]
    "type" => array:2 [
      "fr" => "Actes d'une conférence"
      "en" => "Conference Proceedings"
    ]
    "support_type" => array:2 [
      "fr" => "Editeur"
      "en" => "Publisher"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => """
        Les entreprises cotées communiquent des informations à leurs investisseurs institutionnels au travers de leur reporting interne. Cet article se propose de confronter, grâce à l¿utilisation d¿indices, la qualité des pratiques de communication financière et des  systèmes de reporting des entreprises cotées.  \n
        Il en ressort des différences de qualité au sein de l¿échantillon étudié, qui aboutissent à une typologie des pratiques. Selon les cas, une utilité différente de l¿information pour l¿investisseur se dégage.
        """
      "en" => """
        The listed companies disclose information to their institutional investors through their internal reporting. This article suggests confronting, thanks to the use of indexes, the quality of the practices of financial communication and the systems of reporting for listed companies. \n
        It comes out from it differences in quality within the studied sample, which lead to point out a typology of practices. According to the cases, a different usefulness of information for the investor is enlightened.
        """
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2024-04-19T21:22:00.000Z"
    "docTitle" => "Confrontation systèmes de reporting et communication financière grâce à une mesure de leur qualité"
    "docSurtitle" => "Conference Proceedings"
    "authorNames" => "<a href="/cv/cavelius-florence">CAVÉLIUS Florence</a>"
    "docDescription" => "<span class="document-property-authors">CAVÉLIUS Florence</span><br><span class="document-property-authors_fields">Accounting and Management Control </span> | <span class="document-property-year">2009</span>"
    "keywordList" => "<a href="#">Reporting</a>, <a href="#">financial communication</a>, <a href="#">quality of information</a>, <a href="#">public and private disclosure</a>, <a href="#">indexes</a>"
    "docPreview" => "<b>Confrontation systèmes de reporting et communication financière grâce à une mesure de leur qualité</b><br><span>2009-05 | Conference Proceedings </span>"
    "docType" => "research"
    "publicationLink" => "<a href="#" target="_blank">Confrontation systèmes de reporting et communication financière grâce à une mesure de leur qualité</a>"
  ]
  +lang: "en"
  +"_type": "_doc"
  +"_score": 9.126814
  +"parent": null
}