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Analyse de la publication d'informations prévisionnelles au moment des introductions en bourse

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Author Info

  • Anne Cazavan-Jeny

    (Accounting / Management Control Department - ESSEC Business School)

  • Thomas Jeanjean

    ()
    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - GROUPE HEC - CNRS : UMR2959)

Abstract

Cette communication traite des déterminants et des conséquences de la publication d'informations prévisionnelles (IP) au moment des introductions en bourse. Sur un échantillon de 89 introductions en bourse, les résultats indiquent que les firmes avec une IP détaillée font moins d'erreurs de prévision des résultats futurs.

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Bibliographic Info

Paper provided by HAL in its series Post-Print with number halshs-00581143.

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Date of creation: May 2005
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Publication status: Published - Presented, Comptabilité et Connaissances, 2005, France
Handle: RePEc:hal:journl:halshs-00581143

Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00581143/en/
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Web page: http://hal.archives-ouvertes.fr/

Related research

Keywords: INTRODUCTION EN BOURSE; INFORMATION PRÉVISIONNELLE; ERREUR DE PRÉVISION;

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