Management Control Information as a Criterion of Quality Disclosure to the Shareholders
type: Dataset
description: Does the Management Control Information (MCI) quality disclosure improve the relation with the shareholders? From accountancy regulatory bodies' expectations, the information qualities are more likely to be reached by MCI in its large scope. Besides, the agency, signal and stewardship theories provide elements to explain the information disclosure and the way to measure it. A qualitative study is conducted to find out a method to measure the quality. Based on a list of items to capture the levels of quality, three indexes are constructed, which validity is then tested on a 55 French listed companies' sample. Finally, interactions between MCI quality, its disclosure and its usefulness to the shareholders are revealed, and then confirmed on the same 55 firms sample by tests on market reactions. A positive impact of MCI quality disclosure appears, while volatility shows investors' uncertainty under lower quality disclosure.
issued: 2026-05-09T12:20:50.165910
language: fr
modified: 2026-05-09T12:20:50.165915
contact point: Organization
  fn: CCSD
keyword: actionnaire
keyword: communication-quality
keyword: controle-de-gestion
keyword: diffusion-dinformations
keyword: diffusion-privee
keyword: diffusion-publique
keyword: indices
keyword: infoeu-reposemanticsdoctoralthesis
keyword: information-de-gestion
keyword: information-disclosure
keyword: information-volontaire
keyword: management-control
keyword: management-control-information
keyword: management-control-information-quality
keyword: market-reactions
keyword: private-disclosure
keyword: public-disclosure
keyword: qualite-de-la-communication
keyword: qualite-de-linformation-de-gestion
keyword: reactions-boursieres
keyword: shareholder
keyword: shsgestionhumanities-and-social-sciencesbusiness-administration
keyword: theses
keyword: typologies
keyword: voluntary-information
landing page: https://theses.hal.science/tel-00869164

Management Control Information as a Criterion of Quality Disclosure to the Shareholders
type: Distribution
format: HTML
issued: 2026-05-09T12:20:50.169501
modified: 2026-05-09T12:20:50.138097
access URL: https://theses.hal.science/tel-00869164

test_moissonnage_selune
type: Agent