La diffusion d’informations financières sur les sites internet des sociétés cotées : évaluation des positions de la COB
AbstractLa COB a publié la recommandation n°98-05 relative à la diffusion sur internet d’informations financières par les sociétés cotées. Cet article rappelle les orientations adoptées par la COB dans sa recommandation et procède à son évaluation eu égard aux interrogations émanant d’un certain nombre d’études académiques ayant procédé à l’observation des pratiques de diffusion d'informations financières sur Internet.
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Bibliographic InfoPaper provided by Paris Dauphine University in its series Economics Papers from University Paris Dauphine with number 123456789/576.
Date of creation: May 2002
Date of revision:
Communication sociétale; Nouvelles technologies de l'information et de la communication; Commission des opérations de bourse; Information financière;
Find related papers by JEL classification:
- D83 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Search, Learning, and Information
- M48 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Government Policy and Regulation
- G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Pontus Hedlin, 1999. "The Internet as a vehicle for investor relations: the Swedish case," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 373-381.
- Barbara Pirchegger & Alfred Wagenhofer, 1999. "Financial information on the Internet: a survey of the homepages of Austrian companies," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 383-395.
- B. M. Craven & C. L. Marston, 1999. "Financial reporting on the Internet by leading UK companies," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 321-333.
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