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Les Strategies De Communication Sur La Performance : Le Cas Des Societes Francaises En Difficulte

Author

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  • Jennifer Boutant

    (CRM - Centre de Recherche en Management - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse - IAE - Institut d'Administration des Entreprises - Toulouse - CNRS - Centre National de la Recherche Scientifique)

  • Marie-Anne Verdier

    (CRM - Centre de Recherche en Management - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse - IAE - Institut d'Administration des Entreprises - Toulouse - CNRS - Centre National de la Recherche Scientifique)

Abstract

This paper aims at studying whether distressed and healthy firms report corporate performance in different ways before annual results announcement. Our empirical survey points out that the number of press releases disclosed is higher for distressed firms. In addition, managers of distressed firms spread over time the report of good news. By contrast, whatever the subsamples, managers only disclose information valued by shareholders. Finally, the analysis of discourse structuration suggests that managers of distressed firms are more involved in the discourse and more moderate in the presentation of good news than mangers of healthy firms.

Suggested Citation

  • 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.
    • Handle: RePEc:hal:journl:hal-00991974
    Note: View the original document on HAL open archive server: https://hal.science/hal-00991974
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    References listed on IDEAS

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