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La communication financière et la structure de propriété : Le cas français

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Author Info

  • Chiraz Ben Ali

    ()
    (CREFIGE - CENTRE DE RECHERCHE EUROPEEN EN FINANCE ET GESTION - Université Paris Dauphine - Paris IX)

  • Mireille Gettler Summa

    ()
    (CEREMADE - CEntre de REcherches en MAthématiques de la DEcision - CNRS : UMR7534 - Université Paris Dauphine - Paris IX)

Abstract

Ce papier étudie les aspects de la structure de propriété qui influent la qualité de la communication financière sur un marché où l'actionnariat est concentré. La théorie d'agence propose un cadre de recherche intéressant liant la décision de publication à la structure de propriété. Les résultats de l'étude montrent que les entreprises ayant une bonne communication financière sont plus amenées à avoir des structures d'actionnariat peu concentrées, proposent des plans de stock-options à leurs dirigeants, n'ont pas de droits de vote double, font partie de l'indice CAC40 et sont cotées sur le marché américain.

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File URL: http://halshs.archives-ouvertes.fr/docs/00/55/84/37/PDF/115Benali-Guet.pdf
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Bibliographic Info

Paper provided by HAL in its series Post-Print with number halshs-00558437.

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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-00558437

Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00558437/en/
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Web page: http://hal.archives-ouvertes.fr/

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Keywords: communication financière ; structure de propriété ; gouvernement d'entreprise;

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