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hal.structure.identifierInstitut de Mathématiques de Bordeaux [IMB]
dc.contributor.authorCHAVENT, Marie
hal.structure.identifierGroupement de Recherche et d'Etudes en Gestion à HEC [GREGH]
dc.contributor.authorDING, Yuan
dc.contributor.authorFU, L.
hal.structure.identifierGroupement de Recherche et d'Etudes en Gestion à HEC [GREGH]
dc.contributor.authorSTOLOWY, Hervé
dc.contributor.authorWANG, H.
dc.date.accessioned2024-04-04T03:02:13Z
dc.date.available2024-04-04T03:02:13Z
dc.date.issued2006
dc.identifier.issn0963-8180
dc.identifier.urihttps://oskar-bordeaux.fr/handle/20.500.12278/192959
dc.description.abstractEnPast accounting research contains an extensive range of disclosure and determinants studies. But these studies have one major methodological drawback: the disclosure analysis is often restricted to determination of the disclosure index, that is, the sum of disclosed items, weighted or unweighted. The disclosure profile (which reflects the structure of published information) is generally not part of the research design. The objective of this paper is to introduce a divisive (descendant) clustering method, which splits the sample into homogeneous sub-groups corresponding to disclosure patterns (or profiles), for clearer determination of the financial characteristics of each group. This methodology is illustrated by a study of disclosure on provisions by large French firms. The results show that the disclosure pattern is related to provision intensity, size, leverage and market expectation, but not to profit, return and industry. This new research method is a valuable complementary tool for expanding on disclosure and determinants studies, moving from disclosure levels to disclosure patterns.
dc.language.isoen
dc.publisherTaylor & Francis (Routledge): SSH Titles
dc.subject.enaccounting
dc.subject.enExtension Using the Divisive Clustering Method
dc.subject.enDIV
dc.subject.enDivisive Clustering Method
dc.title.enDisclosure and Determinants Studies: An Extension Using the Divisive Clustering Method (DIV)
dc.typeArticle de revue
dc.identifier.doi10.1080/09638180500253092
dc.subject.halStatistiques [stat]/Applications [stat.AP]
bordeaux.journalEuropean Accounting Review
bordeaux.page181-218
bordeaux.volume15
bordeaux.hal.laboratoriesInstitut de Mathématiques de Bordeaux (IMB) - UMR 5251*
bordeaux.issue2
bordeaux.institutionUniversité de Bordeaux
bordeaux.institutionBordeaux INP
bordeaux.institutionCNRS
bordeaux.peerReviewedoui
hal.identifierhal-00200812
hal.version1
hal.popularnon
hal.audienceNon spécifiée
hal.origin.linkhttps://hal.archives-ouvertes.fr//hal-00200812v1
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