<?xml version="1.0" encoding="utf-8"?>
<TEI xmlns="http://www.tei-c.org/ns/1.0" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:hal="http://hal.archives-ouvertes.fr/" xmlns:gml="http://www.opengis.net/gml/3.3/" xmlns:gmlce="http://www.opengis.net/gml/3.3/ce" version="1.1" xsi:schemaLocation="http://www.tei-c.org/ns/1.0 http://api.archives-ouvertes.fr/documents/aofr-sword.xsd">
  <teiHeader>
    <fileDesc>
      <titleStmt>
        <title>HAL TEI export of hal-01155612</title>
      </titleStmt>
      <publicationStmt>
        <distributor>CCSD</distributor>
        <availability status="restricted">
          <licence target="https://creativecommons.org/publicdomain/zero/1.0/">CC0 1.0 - Universal</licence>
        </availability>
        <date when="2026-04-29T16:40:54+02:00"/>
      </publicationStmt>
      <sourceDesc>
        <p part="N">HAL API Platform</p>
      </sourceDesc>
    </fileDesc>
  </teiHeader>
  <text>
    <body>
      <listBibl>
        <biblFull>
          <titleStmt>
            <title xml:lang="fr">Les Déterminants de la divulgation d’information financière sur internet</title>
            <author role="aut">
              <persName>
                <forename type="first">Sabri</forename>
                <surname>Boubaker</surname>
              </persName>
              <email type="md5">b266a9e5d30a53baeb9404065f070098</email>
              <email type="domain">em-normandie.fr</email>
              <idno type="idhal" notation="string">sabri-boubaker</idno>
              <idno type="idhal" notation="numeric">1654447</idno>
              <idno type="halauthorid" notation="string">584547-1654447</idno>
              <idno type="ORCID">https://orcid.org/0000-0002-6416-2952</idno>
              <idno type="IDREF">https://www.idref.fr/098838849</idno>
              <affiliation ref="#struct-303579"/>
              <affiliation ref="#struct-57129"/>
            </author>
            <author role="aut">
              <persName>
                <forename type="first">Faten</forename>
                <surname>Lakhal</surname>
              </persName>
              <email type="md5">1b22f34347d62fcce5e7a5d9b0175da7</email>
              <email type="domain">devinci.fr</email>
              <idno type="idhal" notation="string">faten-lakhal11</idno>
              <idno type="idhal" notation="numeric">1262622</idno>
              <idno type="halauthorid" notation="string">527284-1262622</idno>
              <idno type="ORCID">https://orcid.org/0000-0002-1010-073X</idno>
              <idno type="IDREF">https://www.idref.fr/098831984</idno>
              <idno type="VIAF">https://viaf.org/viaf/212004576</idno>
              <idno type="ISNI">http://isni.org/isni/000000035866913X</idno>
              <affiliation ref="#struct-57129"/>
            </author>
            <author role="aut">
              <persName>
                <forename type="first">Mehdi</forename>
                <surname>Nekhili</surname>
              </persName>
              <email type="md5">7dbc9b46af74eb130b4582db341f20be</email>
              <email type="domain">univ-lemans.fr</email>
              <idno type="idhal" notation="numeric">1211050</idno>
              <idno type="halauthorid" notation="string">527439-1211050</idno>
              <idno type="IDREF">https://www.idref.fr/121297233</idno>
              <idno type="ORCID">https://orcid.org/0000-0002-4042-4428</idno>
              <affiliation ref="#struct-135007"/>
            </author>
            <editor role="depositor">
              <persName>
                <forename>Sabri</forename>
                <surname>Boubaker</surname>
              </persName>
              <email type="md5">4d5360edcffca783afb1254e0910deb1</email>
              <email type="domain">u-pec.fr</email>
            </editor>
          </titleStmt>
          <editionStmt>
            <edition n="v1" type="current">
              <date type="whenSubmitted">2015-05-27 01:14:05</date>
              <date type="whenModified">2026-03-05 17:30:02</date>
              <date type="whenReleased">2015-05-27 01:14:05</date>
              <date type="whenProduced">2011</date>
            </edition>
            <respStmt>
              <resp>contributor</resp>
              <name key="314129">
                <persName>
                  <forename>Sabri</forename>
                  <surname>Boubaker</surname>
                </persName>
                <email type="md5">4d5360edcffca783afb1254e0910deb1</email>
                <email type="domain">u-pec.fr</email>
              </name>
            </respStmt>
          </editionStmt>
          <publicationStmt>
            <distributor>CCSD</distributor>
            <idno type="halId">hal-01155612</idno>
            <idno type="halUri">https://hal.science/hal-01155612</idno>
            <idno type="halBibtex">boubaker:hal-01155612</idno>
            <idno type="halRefHtml">&lt;i&gt;Recherches en sciences de gestion&lt;/i&gt;, 2011, 86, pp.41-61</idno>
            <idno type="halRef">Recherches en sciences de gestion, 2011, 86, pp.41-61</idno>
            <availability status="restricted"/>
          </publicationStmt>
          <seriesStmt>
            <idno type="stamp" n="AO-ECONOMIE">Archives ouvertes de l'Economie</idno>
            <idno type="stamp" n="IRG" corresp="UPEC">Institut de Recherche en Gestion</idno>
            <idno type="stamp" n="UPEC" corresp="CV_UPEC">Université Paris-Est Créteil Val-de-Marne</idno>
            <idno type="stamp" n="UNIV-EIFFEL">Université Gustave Eiffel</idno>
            <idno type="stamp" n="UPEM-UNIVEIFFEL">Université Paris-Est Marne-la-Vallée</idno>
          </seriesStmt>
          <notesStmt>
            <note type="audience" n="2">International</note>
            <note type="popular" n="0">No</note>
            <note type="peer" n="1">Yes</note>
          </notesStmt>
          <sourceDesc>
            <biblStruct>
              <analytic>
                <title xml:lang="fr">Les Déterminants de la divulgation d’information financière sur internet</title>
                <author role="aut">
                  <persName>
                    <forename type="first">Sabri</forename>
                    <surname>Boubaker</surname>
                  </persName>
                  <email type="md5">b266a9e5d30a53baeb9404065f070098</email>
                  <email type="domain">em-normandie.fr</email>
                  <idno type="idhal" notation="string">sabri-boubaker</idno>
                  <idno type="idhal" notation="numeric">1654447</idno>
                  <idno type="halauthorid" notation="string">584547-1654447</idno>
                  <idno type="ORCID">https://orcid.org/0000-0002-6416-2952</idno>
                  <idno type="IDREF">https://www.idref.fr/098838849</idno>
                  <affiliation ref="#struct-303579"/>
                  <affiliation ref="#struct-57129"/>
                </author>
                <author role="aut">
                  <persName>
                    <forename type="first">Faten</forename>
                    <surname>Lakhal</surname>
                  </persName>
                  <email type="md5">1b22f34347d62fcce5e7a5d9b0175da7</email>
                  <email type="domain">devinci.fr</email>
                  <idno type="idhal" notation="string">faten-lakhal11</idno>
                  <idno type="idhal" notation="numeric">1262622</idno>
                  <idno type="halauthorid" notation="string">527284-1262622</idno>
                  <idno type="ORCID">https://orcid.org/0000-0002-1010-073X</idno>
                  <idno type="IDREF">https://www.idref.fr/098831984</idno>
                  <idno type="VIAF">https://viaf.org/viaf/212004576</idno>
                  <idno type="ISNI">http://isni.org/isni/000000035866913X</idno>
                  <affiliation ref="#struct-57129"/>
                </author>
                <author role="aut">
                  <persName>
                    <forename type="first">Mehdi</forename>
                    <surname>Nekhili</surname>
                  </persName>
                  <email type="md5">7dbc9b46af74eb130b4582db341f20be</email>
                  <email type="domain">univ-lemans.fr</email>
                  <idno type="idhal" notation="numeric">1211050</idno>
                  <idno type="halauthorid" notation="string">527439-1211050</idno>
                  <idno type="IDREF">https://www.idref.fr/121297233</idno>
                  <idno type="ORCID">https://orcid.org/0000-0002-4042-4428</idno>
                  <affiliation ref="#struct-135007"/>
                </author>
              </analytic>
              <monogr>
                <idno type="halJournalId" status="VALID">105824</idno>
                <idno type="issn">2259-6372</idno>
                <idno type="eissn">2271-2836</idno>
                <title level="j">Recherches en sciences de gestion</title>
                <imprint>
                  <publisher>ISEOR</publisher>
                  <biblScope unit="volume">86</biblScope>
                  <biblScope unit="pp">41-61</biblScope>
                  <date type="datePub">2011</date>
                </imprint>
              </monogr>
            </biblStruct>
          </sourceDesc>
          <profileDesc>
            <langUsage>
              <language ident="fr">French</language>
            </langUsage>
            <textClass>
              <classCode scheme="classification">IRG_AXE1</classCode>
              <classCode scheme="halDomain" n="qfin.gn">Quantitative Finance [q-fin]/General Finance [q-fin.GN]</classCode>
              <classCode scheme="halTypology" n="ART">Journal articles</classCode>
              <classCode scheme="halOldTypology" n="ART">Journal articles</classCode>
              <classCode scheme="halTreeTypology" n="ART">Journal articles</classCode>
            </textClass>
          </profileDesc>
        </biblFull>
      </listBibl>
    </body>
    <back>
      <listOrg type="structures">
        <org type="institution" xml:id="struct-303579" status="VALID">
          <orgName>Groupe ESC Troyes en Champagne</orgName>
          <desc>
            <address>
              <addrLine>Groupe ESC TroyesCampus Brossolette217 avenue Pierre BrossoletteCS 20710 – 10002 Troyes Cedex</addrLine>
              <country key="FR"/>
            </address>
            <ref type="url">http://www.groupe-esc-troyes.com/</ref>
          </desc>
        </org>
        <org type="laboratory" xml:id="struct-57129" status="OLD">
          <idno type="IdRef">086144383</idno>
          <idno type="RNSR">199713903E</idno>
          <orgName>Institut de Recherche en Gestion</orgName>
          <orgName type="acronym">IRG</orgName>
          <date type="end">2019-12-31</date>
          <desc>
            <address>
              <addrLine>Université Paris-Est Créteil Val de Marne (UPEC) -Faculté de sciences économiques et de gestionPlace de la Porte des Champs , 4 Route de Choisy 94010 Créteil Cedex</addrLine>
              <country key="FR"/>
            </address>
            <ref type="url">http://www.irg.univ-paris-est.fr</ref>
          </desc>
          <listRelation>
            <relation active="#struct-301243" type="direct"/>
            <relation name="EA2354" active="#struct-420786" type="direct"/>
          </listRelation>
        </org>
        <org type="laboratory" xml:id="struct-135007" status="OLD">
          <orgName>Pôle Finance Responsable - Rouen Business School</orgName>
          <desc>
            <address>
              <addrLine>1, rue du Maréchal Juin Boulevard André Siegfried 76130 Mont-Saint-Aignan</addrLine>
              <country key="FR"/>
            </address>
          </desc>
          <listRelation>
            <relation active="#struct-301663" type="direct"/>
          </listRelation>
        </org>
        <org type="institution" xml:id="struct-301243" status="OLD">
          <idno type="IdRef">030820499</idno>
          <idno type="ISNI">0000000115124813</idno>
          <idno type="ROR">https://ror.org/02aqt9c37</idno>
          <orgName>Université Paris-Est Marne-la-Vallée</orgName>
          <orgName type="acronym">UPEM</orgName>
          <date type="start">1991-07-22</date>
          <date type="end">2019-12-31</date>
          <desc>
            <address>
              <addrLine>5 boulevard Descartes - Champs-sur-Marne - 77454 Marne-la-Vallée Cedex 2</addrLine>
              <country key="FR"/>
            </address>
            <ref type="url">http://www.u-pem.fr/</ref>
          </desc>
        </org>
        <org type="institution" xml:id="struct-420786" status="VALID">
          <idno type="IdRef">028021037</idno>
          <idno type="ISNI">0000000121497878</idno>
          <idno type="ROR">https://ror.org/05ggc9x40</idno>
          <orgName>Université Paris-Est Créteil Val-de-Marne - Paris 12</orgName>
          <orgName type="acronym">UPEC UP12</orgName>
          <date type="start">1970-01-01</date>
          <desc>
            <address>
              <addrLine>61 avenue du Général de Gaulle - 94010 Créteil cedex</addrLine>
              <country key="FR"/>
            </address>
            <ref type="url">http://www.u-pec.fr/</ref>
          </desc>
        </org>
        <org type="institution" xml:id="struct-301663" status="OLD">
          <orgName>Rouen Business School</orgName>
          <desc>
            <address>
              <country key="FR"/>
            </address>
          </desc>
        </org>
      </listOrg>
    </back>
  </text>
</TEI>