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Les facteurs déterminants de la stratégie des groupes français en matière de communication sur les activités de R&D

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Author Info

  • Yuan Ding

    ()
    (Groupe HEC)

  • Hervé Stolowy

    (Groupe HEC)

Abstract

This study is interested in the relationship between firm's characteristics (R&D intensity, industry, American or British stock market listing, R&D accounting method used, and size) and its strategy of communication on its R&D activities. We have analyzed annual reports of firms belonging to the SBF 250 index in order to determine the disclosure level of each company on R&D. The study confirmed the impact of Anglo-Saxon market listing (or of the size of the firm) and of the belonging to certain high-tech sectors on the communication related to the R&D. It also showed the lack of linkage between this communication and the R&D intensity, which is explained by the primacy of the preservation of industrial secrets on a full disclosure policy.

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Bibliographic Info

Article provided by revues.org in its journal Revue Finance Contrôle Stratégie.

Volume (Year): 6 (2003)
Issue (Month): 1 (March)
Pages: 39-62

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Handle: RePEc:dij:revfcs:v:6:y:2003:i:q1:p:32-62

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Related research

Keywords: R&D; communication; information; SBF 250;

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Cited by:
  1. Samah Rebai Azouz, 2013. "Gouvernement D'Entreprise Et Choix Du Mode De Comptabilisation Des Investissements En R&D : Cas Des Entreprises Françaises Cotées," Post-Print hal-00996788, HAL.
  2. Marc De Bourmont, 2012. "La résolution d'un problème de multicolinéarité au sein des études portant sur les déterminants d'une publication volontaire d'informations : proposition d'un algorithme de décision simplifié ," Post-Print hal-00691156, HAL.
  3. Marc De Bourmont, 2006. "Les Determinants De La Publication D'Informations Sur Les Activites De Recherche Et Developpement En France : Une Etude Longitudinale Et Methodologique," Post-Print halshs-00548045, HAL.
  4. Samah Rebai Azouz, 2011. "Les motivations de l'inscription des investissements en R&D à l'actif : Divulgation volontaire d'informations ou gestion des résultats ?," Post-Print hal-00650564, HAL.
  5. Sophie Audousset-Coulier, 2006. "L'influence du gouvernement d'entreprise et du co-commissariat aux comptes sur la détermination des honoraires d'audit des sociétés cotées françaises," Post-Print halshs-00548082, HAL.
  6. Souha Charfi-Laadhar, 2006. "Analyse empirique des facteurs explicatifs de la décision d'activation des dépenses de recherche et développement : Cas des entreprises françaises," Post-Print halshs-00558439, HAL.
  7. Souha Charfi-Laadhar, 2006. "Analyse empirique des facteurs explicatifs de la décision d'activation des dépenses de recherche et développement : Cas des entreprises françaises," Post-Print halshs-00558369, HAL.
  8. Azhaar Lajmi & Marjène Gana, 2011. "Structure de Propriété et Qualité de l'Audit Externe : Cas des Entreprises Belges Cotées," Post-Print hal-00650542, HAL.
  9. Anne-Laure Farjaudon, 2006. "L'évaluation des marques, au carrefour des recherches en comptabilité, finance, contrôle de gestion et marketing," Post-Print halshs-00548127, HAL.

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