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Les Systemes De Gestion Par La Valeur : Une Analyse De Leur Impact Sur La Communication Financiere Des Societes Du Cac 40

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  • Agnes Nabet

    (DRM - Dauphine Recherches en Management - CNRS : UMR7088 - Université Paris Dauphine - Paris IX)

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    Abstract

    La lecture des rapports annuels 1998 et 1999 des sociétés du CAC 40, guidée par un dictionnaire des thèmes en rapport avec le gouvernement d'entreprise et la création de valeur, montre l'évolution considérable de la communication financière. Cinq catégories de sociétés supportant une influence actionnariale différente sont distinguées.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/58/45/13/PDF/NABET.PDF
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00584513.

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    Date of creation: May 2002
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    Publication status: Published - Presented, Technologie et management de l'information : enjeux et impacts dans la comptabilité, le contrôle et l'audit, 2002, France
    Handle: RePEc:hal:journl:halshs-00584513

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00584513/en/
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    Web page: http://hal.archives-ouvertes.fr/

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    Keywords: gouvernement d'entreprise; création de valeur; gestion; communication financière;

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