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La diffusion d’informations financières sur les sites internet des sociétés cotées : évaluation des positions de la COB

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  • Oxibar, Bruno
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    Abstract

    La 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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    File URL: http://basepub.dauphine.fr/xmlui/bitstream/123456789/576/2/Oxibar-2.pdf
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    Bibliographic Info

    Paper provided by Paris Dauphine University in its series Economics Papers from University Paris Dauphine with number 123456789/576.

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    Date of creation: May 2002
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    Handle: RePEc:dau:papers:123456789/576

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    Related research

    Keywords: Communication sociétale; Nouvelles technologies de l'information et de la communication; Commission des opérations de bourse; Information financière;

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    1. Barbara Pirchegger & Alfred Wagenhofer, 1999. "Financial information on the Internet: a survey of the homepages of Austrian companies," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 8(2), pages 383-395.
    2. Pontus Hedlin, 1999. "The Internet as a vehicle for investor relations: the Swedish case," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 8(2), pages 373-381.
    3. B. M. Craven & C. L. Marston, 1999. "Financial reporting on the Internet by leading UK companies," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 8(2), pages 321-333.
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