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Structure de propriété et communication financière des entreprises françaises

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  • Réal Labelle

    (HEC Montréal)

  • Alain Schatt

    ()
    (Université de Strasbourg 3)

Abstract

(VF)Cette étude empirique a pour objet de vérifier s’il existe une relation entre la structure de propriété et la qualité de la communication financière des entreprises françaises. Nos résultats indiquent que la relation entre la dilution de l’actionnariat et la qualité des relations avec les investisseurs n’est pas linéaire mais curvilinéaire.(VA)The objective of this empirical study is to test the hypothesized relation between ownership structure and the quality of financial reporting of French firms. The results confirm that the relation between shareholding dilution and the quality of investors’ relations is not linear but curvilinear.

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Bibliographic Info

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

Volume (Year): 8 (2005)
Issue (Month): 3 (September)
Pages: 77-104

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Handle: RePEc:dij:revfcs:v:8:y:2005:i:q3:p:77-104

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Keywords: communication financière; relations avec les investisseurs; rapports annuels; structure de propriété; financial disclosure; relations with investors; annual report; ownership structure;

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References

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Citations

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Cited by:
  1. Yves Mard & Sylvain Marsat, 2011. "Gestion des résultats comptables et structure de l'actionnariat : le cas français," Post-Print hal-00650550, HAL.
  2. Hubert De La Bruslerie & Heger Gabteni, 2010. "Voluntary financial disclosure, the introduction of IFRS and long-term communication policy: An empirical test on French firms," Post-Print halshs-00636602, HAL.
  3. Ben Ali, Chiraz, 2005. "Disclosure Quality and Corporate Governance: Evidence from the French Stock Market," Economics Papers from University Paris Dauphine 123456789/2719, Paris Dauphine University.
  4. Hanen Koubaa Ben Ayed- & Sarah Saint Michel, 2012. "Diversité En Termes De Genre Et De Statut Professionnel Au Sein Des Organes De Direction Et Gouvernance Des Entreprises," Post-Print hal-00937920, HAL.
  5. Claire Gillet, 2011. "Les facteurs explicatifs de la vérification volontaire des informations sociétales," Post-Print hal-00650436, HAL.
  6. Chiraz Ben Ali, 2014. "Corporate Governance, Principal-Principal Agency Conflicts, and Disclosure," Working Papers 2014-125, Department of Research, Ipag Business School.
  7. Rahma CHEKKAR, 2005. "L'entreprise au-delà de ses obligations légales : publicité financière et communication chez Saint-Gobain (1867-2005)," Economic History 0503008, EconWPA.
  8. Jennifer Boutant & Marie-Anne Verdier, 2013. "Les Strategies De Communication Sur La Performance : Le Cas Des Societes Francaises En Difficulte," Post-Print hal-00991974, HAL.
  9. Yves Mard & Sylvain Marsat, 2008. "Les stratégies comptables précédant un changement de dirigeant en France," Revue Finance Contrôle Stratégie, revues.org, vol. 11(4), pages 111-136, December.
  10. de La Bruslerie, Hubert & Gabteni, Heger, 2010. "Voluntary Financial Disclosure, Introduction of IFRS and the Setting of a Communication Policy: an Empirical Test on SBF French Firms Using a Publication Score," Economics Papers from University Paris Dauphine 123456789/4205, Paris Dauphine University.

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