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L'adaptation de la communication financière face à la crise COVID : le cas des résultats non-GAAP

Author

Listed:
  • Corinne Bessieux-Ollier
  • Grégoire Davrinche

    (LUMEN - Lille University Management Lab - ULR 4999 - Université de Lille)

  • Guillaume Dumas

    (UM - Université de Montpellier, MRM - Montpellier Research in Management - UPVD - Université de Perpignan Via Domitia - UM - Université de Montpellier)

Abstract

Dans cet article, nous étudions dans quelle mesure la période marquée par la crise COVID a impacté la divulgation de résultats non-GAAP. Les communiqués de presse des entreprises du CAC 40 sont analysés de façon à mettre en évidence une éventuelle modification des modalités de communication sur les périodes 2018-2019 et 2019-2020. Nous constatons une forte régularité de communication au sein des communiqués de presse pris dans leur intégralité. En revanche, les informations présentes dans les en-têtes sont communiquées de façon beaucoup plus irrégulière, notamment en période de crise. Les changements observés dans la communication de résultats non-GAAP dépendent de l'ampleur de l'impact de la crise sur le chiffre d'affaires. Dans l'ensemble, nos résultats corroborent l'existence d'une gestion des impressions visant à occulter l'impact de la crise COVID sur les résultats.

Suggested Citation

  • Corinne Bessieux-Ollier & Grégoire Davrinche & Guillaume Dumas, 2022. "L'adaptation de la communication financière face à la crise COVID : le cas des résultats non-GAAP," Post-Print hal-03948567, HAL.
    • Handle: RePEc:hal:journl:hal-03948567
    Note: View the original document on HAL open archive server: https://hal.umontpellier.fr/hal-03948567
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