The Relevance of XBRL Voluntary Disclosure for Stock Market Valuation: The Role of Corporate Governance

Autor: Cormier, Denis, Dufour, Dominique, Luu, Philippe, Teller, Pierre, Teller, Robert

Publikováno v: Canadian Journal of Administrative Sciences-Revue Canadienne des Sciences de l'Administration
Canadian Journal of Administrative Sciences-Revue Canadienne des Sciences de l'Administration, Wiley, 2019, 36 (1), pp.113-127. ⟨10.1002/cjas.1483⟩

International audience

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::e002bcdb5f02bc49809c09a427c2264e
https://hal.archives-ouvertes.fr/hal-02009366

Juste valeur et globalisation comptable - questions autour du processus de normalisation comptable internationale.

Autor: Teller, Robert¹

Publikováno v: Revue Sciences de Gestion. Dec2007, Issue 64, p91-104. 14p.

IDENTITES ET DILEMMES.

Autor: Hoarau, Christian, Teller, Robert

Publikováno v: Accounting Auditing Control / Comptabilité Contrôle Audit. Dec2006, Vol. 12 Issue 2, p3-7. 5p.

The Incidence of XBRL Voluntary Disclosure on the Value Relevance of Earnings: The Role of Corporate Governance. Cahier de recherche 2016-09. Chaire d'information financière et organisationnelle ESG UQAM

Autor: Cormier, Denis, Dufour, Dominique, Luu, Philippe, Teller, Pierre, Teller, Robert

The aim of this paper is to investigate how voluntary disclosures in XBRL files affect the value relevance of GAAP earnings considering the quality of corporate governance. Results are the following. Good corporate governance is positively associated

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::140fbe8ddcae996d6f67cd0c188a37a4
https://hal.archives-ouvertes.fr/hal-01544949

Intégration et transversalité.

Autor: Nikitin, Marc, Teller, Robert

Publikováno v: Accounting Auditing Control / Comptabilité Contrôle Audit. Jun2008, Vol. 14 Issue 1, p3-5. 3p.