Essec\Faculty\Model\Contribution {#2216
  #_index: "academ_contributions"
  #_id: "2146"
  #_source: array:26 [
    "id" => "2146"
    "slug" => "opening-the-black-box-how-internal-reporting-systems-contribute-to-the-quality-of-financial-disclosure"
    "yearMonth" => "2011-12"
    "year" => "2011"
    "title" => "Opening the "Black Box": How Internal Reporting Systems Contribute to the Quality of Financial Disclosure"
    "description" => "CAVELIUS, F. (2011). Opening the "Black Box": How Internal Reporting Systems Contribute to the Quality of Financial Disclosure. <i>Journal of Applied Accounting Research</i>, 12(3), pp. 187-211."
    "authors" => array:1 [
      0 => array:3 [
        "name" => "CAVELIUS Florence"
        "bid" => "B00020219"
        "slug" => "cavelius-florence"
      ]
    ]
    "ouvrage" => ""
    "keywords" => array:5 [
      0 => "Communication financière"
      1 => "Diffusion publique et privée"
      2 => "Indices"
      3 => "Qualité de l'information"
      4 => "Reporting"
    ]
    "updatedAt" => "2021-02-02 16:16:18"
    "publicationUrl" => "https://www.researchgate.net/publication/235308738_Opening_the_black_box_How_internal_reporting_systems_contribute_to_the_quality_of_financial_disclosure"
    "publicationInfo" => array:3 [
      "pages" => "187-211"
      "volume" => "12"
      "number" => "3"
    ]
    "type" => array:2 [
      "fr" => "Articles"
      "en" => "Journal articles"
    ]
    "support_type" => array:2 [
      "fr" => "Revue scientifique"
      "en" => "Scientific journal"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "A l'aide d'indices, la qualité de la communication financière est mesurée au travers de l'information du reporting interne des entreprises. On s'attend à une relation de dépendance entre la qualité de l'information diffusée et l'information du reporting. Des interactions complexes sont révélées, ce qui amène à l'identification d'une typologie de pratiques."
      "en" => "Using indexes, the financial information disclosure quality is measured and analyzed through the internal reporting information of the firms. It is expected that financial disclosure quality is dependent on internal reporting quality. Complex interactions between internal reporting and financial disclosure are revealed, which leads to the identification of a typology of practices."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2024-11-23T10:21:42.000Z"
    "docTitle" => "Opening the "Black Box": How Internal Reporting Systems Contribute to the Quality of Financial Disclosure"
    "docSurtitle" => "Journal articles"
    "authorNames" => "<a href="/cv/cavelius-florence">CAVELIUS Florence</a>"
    "docDescription" => "<span class="document-property-authors">CAVELIUS Florence</span><br><span class="document-property-authors_fields">Accounting and Management Control </span> | <span class="document-property-year">2011</span>"
    "keywordList" => "<a href="#">Communication financière</a>, <a href="#">Diffusion publique et privée</a>, <a href="#">Indices</a>, <a href="#">Qualité de l'information</a>, <a href="#">Reporting</a>"
    "docPreview" => "<b>Opening the "Black Box": How Internal Reporting Systems Contribute to the Quality of Financial Disclosure</b><br><span>2011-12 | Journal articles </span>"
    "docType" => "research"
    "publicationLink" => "<a href="https://www.researchgate.net/publication/235308738_Opening_the_black_box_How_internal_reporting_systems_contribute_to_the_quality_of_financial_disclosure" target="_blank">Opening the "Black Box": How Internal Reporting Systems Contribute to the Quality of Financial Disclosure</a>"
  ]
  +lang: "en"
  +"_type": "_doc"
  +"_score": 9.250841
  +"parent": null
}