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Divulgation volontaire sur le Business model : le cas des entreprises du CAC40

Abstract : The business model concept gives a better understanding of the value creation drivers and should therefore play a central role in firms’ financial reporting. This paper studies French CAC40 firms’ voluntary disclosure practices. Content analysis of firms’ annual reports shows that they already disclosure significantly on their business model but mostly in a narrative way and without any forward looking impact on performance. Results underline a large variability in firms’ practices that usual voluntary disclosure’s theories fail to explain.
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Submitted on : Friday, October 26, 2018 - 12:38:08 PM
Last modification on : Friday, November 6, 2020 - 4:26:15 AM
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  • HAL Id : hal-01900531, version 1



Charlotte Disle, Philippe Protin, Nathalie Gonthier-Besacier, Frédéric Bertrand, Stéphane Périer. Divulgation volontaire sur le Business model : le cas des entreprises du CAC40. Comptabilité et gouvernance, May 2016, Clermont-Ferrand, France. ⟨hal-01900531⟩



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