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La Lisibilite De La Communication Financiere En France : Le Cas De La Lettre Aux Actionnaires

Author

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  • Elodie Behnam

    (GRM - Groupe de Recherche en Management - EA 4711 - UNS - Université Nice Sophia Antipolis (1965 - 2019) - IAE Toulon - Institut d'Administration des Entreprises (IAE) - Toulon - UTLN - Université de Toulon)

Abstract

Financial institutions require reglementations more readable because of Investors crisis in confidence with respect to the financial informations. We investigate readability regarding letter to the stockholders of publicly traded companies in France. This study uses readability formula. The results suggest letter to the stockholders is not readable and readabilty of companies don't follow financial regulations.

Suggested Citation

  • Elodie Behnam, 2013. "La Lisibilite De La Communication Financiere En France : Le Cas De La Lettre Aux Actionnaires," Post-Print hal-01002368, HAL.
    • Handle: RePEc:hal:journl:hal-01002368
    Note: View the original document on HAL open archive server: https://hal.science/hal-01002368
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    References listed on IDEAS

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    1. Éric Cauvin & Bruce R. Neumann & Michael L. Roberts, 2010. "Évaluation de la performance des managers : L'effet de l'ordre de présentation et de l'importance relative des indicateurs financiers et non financiers," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 16(2), pages 31-47.
    2. Florence Depoers, 2000. "L'offre volontaire d'information des sociétés cotées : concept et mesure," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 6(2), pages 115-131.
    3. Hooghiemstra, Reggy, 2010. "Letters to the shareholders: A content analysis comparison of letters written by CEOs in the United States and Japan," The International Journal of Accounting, Elsevier, vol. 45(3), pages 275-300, September.
    4. Li, Feng, 2008. "Annual report readability, current earnings, and earnings persistence," Journal of Accounting and Economics, Elsevier, vol. 45(2-3), pages 221-247, August.
    5. Vivien Beattie & Michael John Jones, 2002. "The Impact of Graph Slope on Rate of Change Judgments in Corporate Reports," Abacus, Accounting Foundation, University of Sydney, vol. 38(2), pages 177-199, June.
    6. Eric Cauvin & Pierre-Laurent Bescos, 2005. "Nature Et Caracteristiques Des Informations Utilisees Par Les Entreprises Françaises Dans Le Cadre De Leur Communication Financiere : Une Etude Empirique," Post-Print halshs-00581142, HAL.
    7. Éric Cauvin & Bruce R. Neumann & Michael L. Roberts, 2010. "Évaluation de la performance des managers : L'effet de l'ordre de présentation et de l'importance relative des indicateurs financiers et non financiers," ACCRA, Association francophone de comptabilité, vol. 16(2), pages 31-47.
    8. Hooghiemstra, Reggy, 2010. "Reply to discussion of "Letters to the shareholders: A content analysis comparison of letters written by CEOs in the U.S. and Japan"," The International Journal of Accounting, Elsevier, vol. 45(3), pages 303-305, September.
    9. Michel Albouy, 2005. "Les histoires qu'on raconte aux actionnaires," Post-Print halshs-00101873, HAL.
    Full references (including those not matched with items on IDEAS)

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