The Unknown Fair Trade Consumer / Original Title: Le consommateur ‘équitable’, cet inconnu
Voluntary financial disclosure of IFRS and the setting of a communication policy : an empirical test on SBF French firms using a publication score
A publication score of voluntary disclosed information disclosed by French firms was built on
the 2003-2007 period. This original set of data is used to analyze the impact of the
introduction of IFRS standards scheduled in 2005. It is also used to identify the determinants
Society for the Study of Emerging Markets Euroconference 2010, Challenges and Opportunities in Emerging Markets