In this dissertation, the reliability of environmental provisions is assessed through a combination of quantitative and qualitative research methods to ensure a triangulation of the results. Firstly, the study of their disclosure by the French listed companies reveals its insufficiency and its degradation over the period of 2005-2010. Secondly, both compliance tests to Benford's law and multiple regression analyses do not undermine the reliability of environmental provisions disclosed by the same sample of French listed companies. These results contrast with previous research validating the use of discretionary environmental provisions to smooth earnings and to limit the emergence of political costs. Thirdly, the multiple case study conduct...
International audienceThis paper evaluates the reliability of environmental accounting provisions th...
International audienceThis paper evaluates the reliability of environmental accounting provisions th...
International audienceThis paper evaluates the reliability of environmental accounting provisions th...
In this dissertation, the reliability of environmental provisions is assessed through a combination ...
In this dissertation, the reliability of environmental provisions is assessed through a combination ...
International audienceIn this paper, the reliability of environmental provisions is assessed through...
International audienceIn this paper, the reliability of environmental provisions is assessed through...
International audienceIn this paper, the reliability of environmental provisions is assessed through...
International audienceIn this paper, the reliability of environmental provisions is assessed through...
International audienceIn this paper, the reliability of environmental provisions is assessed through...
Dans cette thèse, la fiabilité des provisions comptables environnementales est évaluée par une combi...
International audienceThis paper evaluates the reliability of environmental accounting provisions th...
International audienceThis paper evaluates the reliability of environmental accounting provisions th...
International audienceThis paper evaluates the reliability of environmental accounting provisions th...
International audienceThis paper evaluates the reliability of environmental accounting provisions th...
International audienceThis paper evaluates the reliability of environmental accounting provisions th...
International audienceThis paper evaluates the reliability of environmental accounting provisions th...
International audienceThis paper evaluates the reliability of environmental accounting provisions th...
In this dissertation, the reliability of environmental provisions is assessed through a combination ...
In this dissertation, the reliability of environmental provisions is assessed through a combination ...
International audienceIn this paper, the reliability of environmental provisions is assessed through...
International audienceIn this paper, the reliability of environmental provisions is assessed through...
International audienceIn this paper, the reliability of environmental provisions is assessed through...
International audienceIn this paper, the reliability of environmental provisions is assessed through...
International audienceIn this paper, the reliability of environmental provisions is assessed through...
Dans cette thèse, la fiabilité des provisions comptables environnementales est évaluée par une combi...
International audienceThis paper evaluates the reliability of environmental accounting provisions th...
International audienceThis paper evaluates the reliability of environmental accounting provisions th...
International audienceThis paper evaluates the reliability of environmental accounting provisions th...
International audienceThis paper evaluates the reliability of environmental accounting provisions th...
International audienceThis paper evaluates the reliability of environmental accounting provisions th...
International audienceThis paper evaluates the reliability of environmental accounting provisions th...
International audienceThis paper evaluates the reliability of environmental accounting provisions th...