Disclosure

en droit américain, alors qu’elle est fautive dans la plupart des autres pays (crainte de la manipulation des témoins par l’avocat)  L’existence la procédure de Discovery : en droit anglais, son régime a été modifié, elle s’appelle aujourd’hui Disclosure : elle désigne les règles visant à donner aux parties l’accès aux pièces utiles à l’instruction de l’affaire, qu’elle se trouve entre les mains de la partie adverse ou aux mains d’un tiers. Le défendeur établit la liste des documents qui ont été

prices, potentially exposing the system to important losses should this trend be reversed. In this context, the central bank’s decision to ensure banks’ compliance with the newly adopted code of good practices on mortgages, which includes fuller disclosure of risks to prospective borrowers, and the soon-to-be established credit bureau are good steps forward. Although not explicitly directed at real estate lending, the recent increase in the minimum bank CAR from 8 percent to 10 percent will also strengthen

contribuent en même temps à la sauvegarde de l’environnement. [pic] Les émissions de gaz à effet de serre : Pour le groupe LVMH, ses émissions sont principalement dues à la consommation d’énergie sur les sites ainsi qu’aux transports. Le « Carbon Disclosure Leadership Index » (CDLI) réunit les entreprises ayant fait preuve de la meilleure transparence et de la plus grande qualité de réponse en matière de diminution d’émissions de gaz à effet de serre : en 2009, LVMH à obtenue la note de 72/100 et figure

communities themselves in the research questions and to link the research to their own development. Such a participatory process with the community is a continuum that includes community consultation in protocol development, appropriate information disclosure and informed consent, protection of confidentiality and right of dissent, and community involvement in the conduct of research (25). This participatory framework largely pertains to public health and applied research, but as the world shrinks, many

pointed by previous works (importance of the risk topic and financial dimension), but it also shows some significant dependencies which are not easy to interpret (the role of ethics and deontology, self evaluation practices…). Such a work, based on disclosures published in 2005, should extend former surveys and prefigure further researches. Key words: Internal Control, law, risks, lexical analysis, report. N.B. : le lecteur trouvera un récapitulatif des abréviations utilisées en fin de document

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all participants. Companies repaying government aid are re-instituting compensation practice but there is pressure from the public and government that significant revisions are made in currently prevalent practices. There is an increased focus on disclosure and shareholder approval for executive remuneration. Page  30 Governance PricewaterhouseCoopers LLP It is apparent that regulators consider remuneration to be an important area of potential risk in all financial institutions and have

6-37, mars Allouche J. et Laroche P. (2005), « Responsabilité sociale et performance financière des entreprises », Actes du colloque RSE du GREFIGE-CEREMO. Al-Tuwaijri S.A., Christensen T.E., Hughes K.E. (2004), «The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach», Accounting, Organizations and Society, vol. 29, p. 447-471. Berland N. (2002), Le contrôle budgétaire, Repères, Paris. Berland N. (2004), « La gestion sans

Contemporary accounting research 16 (3) pp 541574. Richardson, S., R. Sloan, M. Soliman et M. Tuna, (2002) « Information in accruals about earnings persistence and future stock returns ». Working paper, University of Michigan. Sengupta P (1998) “Corporate disclosure quality and the cost of debt” The Accounting Review, volume 73, pp 459-474. Skinner, D. J (1993) “The investment opportunity set and accounting procedure choice: Preliminary evidence”Journal of Accounting and Economics 16 (October), pp 407-455.

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