Disclosure

d’affaires de 1 562,7 millions d’euros. Coté sur Euronext Paris, BIC fait partie des indices boursiers SBF120 et CAC MID100 ; BIC fait également partie des indices ISR suivants : FTSE4Good Europe, ASPI Eurozone, Ethibel Excellence Europe et Carbon Disclosure French Leadership index 2009 (CDLI). SEITOSEI 

methodologies. For the former, we will collect the data from the stock markets like Standard & Poor’s (S&P), Chicago Market Exchange (CME) and Shanghai Stock Exchange (SSE) to analyze the general performance and the transparency of the information disclosure between two sides. For the latter, we will try to arrange several qualitative interviews with the managers from different Chinese enterprises and from the China Securities Regulatory Commission. Case Study: Comparison of two Chinese companies in

son pays que son droit). Pour les acheteurs publics, il faut prendre le droit de l’acheteur, donc mieux vaut faire un arbitrage. Phases contractuelles : Négociation précontractuelle : * Documents précontractuels : * NDA : non disclosure agreement accord de confidentialité. Evite que l’acheteur potentiel révèle ce qu’on lui a montré (si la vente échoue par exemple). * LOI : Letter of intent  lettre d’intention : ça n’est pas encore un contrat. Cela dépend du degré d’engagement

(See, for example, Craswell, 1996; Katz, 1990, 1996.) Another issue of note is disclosure of information at the time of contract formation. Disclosure may be socially beneficial because the disclosed information may be desirably employed by one of the parties; suppose, for instance, that a buyer of a house learns from the seller that the basement leaks and thus decides not to store valuables there. However, a disclosure obligation discourages parties from investing in acquisition of information (Kronman

financial reporting, as well as their extent of disclosure. This paper is organized as follows. The first section reviews prior studies. The next section identifies the factors influencing the voluntary disclosure on the Web. The variables are then defined before a presentation of the empirical tests. Finally, the summary and the conclusion are presented. The findings from the largest French and UK companies support the proportion the firm’ Internet-based disclosure choices are associated with the ownership

controversés. 8 BISHOP, 2008. The big sort: why the clustering of like-minded American is tearing us apart. New York: Houghton Mifflin 9 HESS, MC AVOY, SMITHSON & HWANG, March 2008. The nature, range, and impact of ideological diversity and teacher disclosure in high school democratic education courses. Paper presented in the meeting of the American Educational Research Association, New York, NY. 12 • Impact on student experience and learning Les élèves exposés à la diversité idéologique reconnaissent

encadré le lobbying dès 1946 par le Federal Regulation of Lobbying Act qui établit un registre pour tous les acteurs rémunérés à des fins d’influences, les membres du Congrès. Cette réglementation a été renforcée une première fois par le Lobbying Disclosure Act en 1995 puis en 2006 par le Legislative Transparency and Accountability Act, après le scandale Abramoff. Le Legislative Transparency and Accountability Act exige que tous les acteurs qui contribuent financièrement à des causes politiques essentiellement

Individual Provisions 1,305 1,305 1,254 Financial Investments Book Value 2009 Debt instruments - Debt instruments held to maturity Equity Stock Total 49,715 4 49,719 2008 17,142 4 17,146 2009 49,666 4 49,670 Market Value 2008 17,589 4 17,593 Disclosure of Assets Pledged or Ceded to Secure Own Liabilities and Assets Subject to Ownership Reservation 2009 Book Value of Pledged or Ceded Assets Amount of Related Liabilities Book Value of Pledged or Ceded Assets 2008 Amount of Related Liabilities

possession. U.S. GOVERNMENT RESTRICTED RIGHTS. The Program Utilities and documentation have been developed entirely at private expense and are provided as “Commercial Computer Software” or “restricted computer software.” Use, duplication or disclosure by the U.S. Government or a U.S. Government subcontractor is subject to the restrictions set forth in subparagraph (c)(1)(ii) of the Rights in Technical Data and Computer Software clauses in DFARS 252.227-7013 or as set forth in subparagraph (c)(1)

the UCITS framework. • At least 85% of assets must be invested in the master UCITS. • Investment by feeder must be in one master fund only. • Prescribed information sharing between master and feeder and their service providers. • Prescribed disclosures to investors. Of relevance to the new regulatory framework (although not specifically to UCITS IV implementation) are CESR’s Guidelines on a common definition of European money market funds which issued in May 2010 As mentioned above, the