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L'Effet De La Concentration De L'Actionnariat Sur L'Offre Volontaire D'Informations Dans Les Rapports Annuels Des Sociétés Canadiennes

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Author Info

  • Daniel Zéghal

    ()
    (CGA - Centre de Recherche en Comptabilité - Université d'Ottawa)

  • Hanen Ghorbel

    (CGA - Centre de Recherche en Comptabilité - Université d'Ottawa)

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    Abstract

    L'objectif de cet article est d'étudier l'impact de la concentration de la propriété, indicateur de conflit d'agence, sur la diffusion volontaire d'informations fournies dans les rapports annuels des entreprises canadiennes. Comme objectif secondaire, nous avons étudié l'effet de la propriété des dirigeants et des nondirigeants dans le capital et d'autres variables (taille, endettement, performance...) sur l'étendue de l'offre volontaire d'informations. L'échantillon comprend les rapports annuels de l'année 1997 de 142 entreprises industrielles. L'étendue de la publication est mesurée selon l'indice de Botosan [1997]. En procédant à de multiples régressions linéaires, nous avons conclu que la concentration de la propriété entraîne un effet important sur la variation de l'offre volontaire dans les rapports annuels. La deuxième plus importante variable relève de la taille de l'entreprise, laquelle explique bien la variation de l'offre volontaire dans les rapports annuels.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/55/84/02/PDF/109-ghorbel-zeghal.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00558402.

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    Date of creation: May 2006
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    Publication status: Published - Presented, COMPTABILITE, CONTROLE, AUDIT ET INSTITUTION(S), 2006, Tunisia
    Handle: RePEc:hal:journl:halshs-00558402

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00558402/en/
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    Related research

    Keywords: rapports annuels; concentration de la propriété; offre volontaire;

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    1. Espen Eckbo, B. & Verma, Savita, 1994. "Managerial shareownership, voting power, and cash dividend policy," Journal of Corporate Finance, Elsevier, vol. 1(1), pages 33-62, March.
    2. Fama, Eugene F & Jensen, Michael C, 1983. "Separation of Ownership and Control," Journal of Law and Economics, University of Chicago Press, vol. 26(2), pages 301-25, June.
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