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L’insertion d’éléments visuels dans les documents d’enregistrements universels – pratiques du SBF 120

Author

Listed:
  • Céline Michaïlesco

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

  • Karine Fabre

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

  • Bruno Oxibar

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

Registration documents include visuals, in varying degrees from one company to another. Using a quantitative approach, this study aims at identifying the explanatory variables of this insertion among SBF120 companies. Using the theoretical framework of organizational façades, the statistical results show that the aim of visual inclusion is to send an implicit message about the link between size, board efficiency and financial performance. These visuals contribute to the construction of the reputational façade desired by companies in their reporting to their stakeholders

Suggested Citation

  • Céline Michaïlesco & Karine Fabre & Bruno Oxibar, 2023. "L’insertion d’éléments visuels dans les documents d’enregistrements universels – pratiques du SBF 120," Post-Print hal-04331958, HAL.
    • Handle: RePEc:hal:journl:hal-04331958
    as

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