{ "items" : [ { "id" : "http://www.idref.fr/210942932/id" "properties" : { "http://www.w3.org/1999/02/22-rdf-syntax-ns#type" : [ "http://rdaregistry.info/Elements/c/C10001", "http://purl.org/vocab/frbr/core#Work" ] , "http://id.loc.gov/vocabulary/relators/ths" : [ "http://www.idref.fr/123405327/id", "http://www.idref.fr/070181721/id", "http://www.idref.fr/112082505/id", "http://www.idref.fr/055447015/id" ] , "http://id.loc.gov/vocabulary/relators/aut" : [ "http://www.idref.fr/113180780/id" ] , "http://www.w3.org/2004/02/skos/core#altLabel" : [ "The determinants and characteristics of corporate reporting on the Internet by French and UK companies" ] , "http://purl.org/dc/elements/1.1/subject" : [ "Entreprises -- Syst\u00E8mes d'information -- Grande-Bretagne", "Questionnaires", "Comp\u00E9titivit\u00E9 (\u00E9conomie politique)", "Sites Web", "Agence, Th\u00E9orie de l'", "Entreprises -- Syst\u00E8mes d'information -- France", "Information financi\u00E8re", "Th\u00E8ses et \u00E9crits acad\u00E9miques" ] , "http://www.w3.org/2004/02/skos/core#prefLabel" : [ "La communication financi\u00E8re des entreprises fran\u00E7aises et britanniques sur les sites WEB, contenu et motivations" ] , "http://purl.org/dc/terms/language" : [ "http://lexvo.org/id/iso639-3/fra" ] , "http://purl.org/dc/terms/subject" : [ "http://www.idref.fr/027882756/id", "http://www.idref.fr/094350051/id", "http://www.idref.fr/034701796/id", "http://www.idref.fr/031206220/id", "http://www.idref.fr/027253139/id", "http://www.idref.fr/030907454/id", "http://www.idref.fr/03303818X/id" ] , "http://purl.org/dc/elements/1.1/title" : [ "La communication financi\u00E8re des entreprises fran\u00E7aises et britanniques sur les sites WEB, contenu et motivations" ] , "http://id.loc.gov/vocabulary/relators/dgg" : [ "http://www.idref.fr/031122337/id" ] , "http://www.w3.org/2004/02/skos/core#note" : [ "Dans le cadre des th\u00E9ories de l\u2019agence et du signal et de l\u2019analyse \u00AB co\u00FBts b\u00E9n\u00E9fices \u00BB, nous avons cherch\u00E9 \u00E0 \u00E9tudier les d\u00E9terminants de la communication financi\u00E8re sur les sites Internet des entreprises fran\u00E7aises et britanniques. La premi\u00E8re partie de cette recherche a \u00E9t\u00E9 consacr\u00E9e \u00E0 la pr\u00E9sentation du cadre th\u00E9orique et de la litt\u00E9rature empirique se rapportant aux d\u00E9terminants de la divulgation volontaire d\u2019information. La deuxi\u00E8me partie rend compte de l\u2019\u00E9tude empirique r\u00E9alis\u00E9e. Notre \u00E9tude empirique a trait\u00E9, \u00E0 l\u2019aide de la r\u00E9gression lin\u00E9aire par la m\u00E9thode des moindres carr\u00E9s ordinaires appliqu\u00E9e \u00E0 un \u00E9chantillon de 106 entreprises fran\u00E7aises et 76 entreprises britanniques, l\u2019impact des caract\u00E9ristiques du pays d\u2019origine et des facteurs li\u00E9s aux caract\u00E9ristiques des entreprises sur les pratiques de la diffusion d\u2019information sur les sites Internet. Les r\u00E9sultats montrent que la communication financi\u00E8re des entreprises fran\u00E7aises et britanniques \u00E0 travers le Web d\u00E9pend largement des facteurs macro\u00E9conomiques de leur pays d\u2019origine. L\u2019influence de la dispersion du capital et du risque concurrentiel sur les pratiques de diffusion d\u2019information via les sites Internet des entreprises fran\u00E7aises et britanniques a \u00E9t\u00E9 confirm\u00E9e. Nos r\u00E9sultats montrent que la place de cotation \u00E9trang\u00E8re d\u00E9termine les pratiques de publication d\u2019information \u00E0 travers les sites Web des entreprises britanniques et que la performance \u00E9conomique constitue un facteur incitatif \u00E0 la communication financi\u00E8re pour les entreprises fran\u00E7aises. Nos analyses multivari\u00E9es d\u00E9montrent que notre mod\u00E8le explique plus le contenu des sites Web que la forme de pr\u00E9sentation de l\u2019information pr\u00E9sent\u00E9e en ligne. Les r\u00E9sultats de cette recherche contribuent \u00E0 la connaissance des caract\u00E9ristiques de la diffusion d\u2019information sur Internet en France et en Grande-Bretagne et des pr\u00E9occupations qui la d\u00E9terminent.", "Based on the agency and signalling theories and the costs- benefit analysis, we study in this research the different factors influencing the extent of Internet-based financial reporting by French and UK companies. The first part was devoted to the theoretical framework and to the related literature explaining voluntary disclosure. The second part presents the results of the empirical study. The descriptive part of the study reveals a significant difference in the amount and the presentation of information at corporate Web sites of French and UK companies. The study treated, using a linear multiple regression analysis, applied to a sample of 106 French companies and 76 UK companies, the reasons for the differences in the online disclosure practices by testing the association between seven firm-specific factors and the level of Web disclosure. The results of multivariate analysis showed that ownership structure and the competitive costs are the most important factors explaining the voluntary Internet-based disclosures by French and UK companies. Foreign listing place is only significant for UK companies sample and profitability appeared to be only significant for the French sample. The external financing have no predictive value for the Internet-reporting practices of the French and UK companies. Another important result is that the explanatory power of our model is greater for the dimension measuring the amount of information disseminated than for the presentation dimension.Results of this research enhance our understanding of disclosures practices on the Internet in France and in the UK and their determinants." ] , "http://purl.org/dc/elements/1.1/type" : [ "Text" ] , "http://iflastandards.info/ns/isbd/elements/P1001" : [ "http://iflastandards.info/ns/isbd/terms/contentform/T1009" ] , "http://rdaregistry.info/Elements/w/P10219" : [ "2006" ] , "http://rdaregistry.info/Elements/u/P60049" : [ "http://rdaregistry.info/termList/RDAContentType/1020" ] , "http://purl.org/dc/terms/spatial" : [ "http://www.idref.fr/027226794/id", "http://www.idref.fr/027228231/id"] } } }