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Politique de réduction des coûts et communication financière : ritualisme, opportunisme ou nomadisme ?

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  • Anne Rivière

Abstract

French groups regularly announce cost reduction plans (or « CRP »), which are consequently part of their financial voluntary disclosures. In this article, we use the theoretical framework for financial corporate disclosure proposed by Gibbins, Richardson & Waterhouse (1990) to study the practices of French listed companies which voluntarily announce CRPs. We adapt the initial framework to the specificities of French practices regarding CRP, and test it with empirical data from 89 press releases through content analysis. We find, in addition to the two corporate disclosure positions predicted by the initial framework ? i.e. opportunism and ritualism ? a third position, called « nomadism ». Internal and external antecedents which influence the three corporate disclosure positions are also empirically tested.

Suggested Citation

  • Anne Rivière, 2010. "Politique de réduction des coûts et communication financière : ritualisme, opportunisme ou nomadisme ?," ACCRA, Association francophone de comptabilité, vol. 16(2), pages 127-158.
    • Handle: RePEc:cai:accafc:cca_162_0127
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