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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

Author

Listed:
  • Daniel Zéghal

    (CGA - Centre de Recherche en Comptabilité - University of Ottawa [Ottawa])

  • Hanen Ghorbel

    (CGA - Centre de Recherche en Comptabilité - University of Ottawa [Ottawa])

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.

Suggested Citation

  • Daniel Zéghal & Hanen Ghorbel, 2006. "L'Effet De La Concentration De L'Actionnariat Sur L'Offre Volontaire D'Informations Dans Les Rapports Annuels Des Sociétés Canadiennes," Post-Print halshs-00558402, HAL.
    • Handle: RePEc:hal:journl:halshs-00558402
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00558402
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    References listed on IDEAS

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