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Contrôle institutionnel et valorisation des résultats comptables

Author

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  • Ramzi Benkraiem

    (UMR CNRS 8179 - Université de Lille, Sciences et Technologies - CNRS - Centre National de la Recherche Scientifique)

Abstract

[English below ] Récemment, le contrôle que peuvent exercer les investisseurs institutionnels sur les sociétés a suscité l'intérêt aussi bien des chercheurs que des professionnels de la scène financière. Cette étude a pour objectif d'examiner l'influence du contrôle institutionnel sur la valorisation des résultats comptables par le marché boursier français. Les résultats de notre analyse montrent que, lorsque les investisseurs institutionnels détiennent une proportion significative du capital, ils exercent un contrôle actif et augmentent le pouvoir informatif des résultats comptables. [English] Recently, the monitoring that institutional investors can exert on firms aroused the interest of researchers as well as professionals of the financial scene. This study aims to examine the influence of the institutional monitoring on the pricing of earnings by the French stock market. The results of our analysis show that, when the institutional investors hold a significant proportion of capital, they apply an active monitoring and increase the informativeness of earnings.
(This abstract was borrowed from another version of this item.)

Suggested Citation

  • Ramzi Benkraiem, 2009. "Contrôle institutionnel et valorisation des résultats comptables," Post-Print hal-00677142, HAL.
    • Handle: RePEc:hal:journl:hal-00677142
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