IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

L'offre d'information volontaire par Internet et le gouvernement des entreprises françaises

Listed author(s):
  • Li LI


    (IRG Université Paris-Est Créteil Val de Marne)

Registered author(s):

    (VF)Cette recherche analyse le phénomène de la diffusion d’information par Internet en France. En prolongeant les études antérieures sur l’offre volontaire d’information, nous cherchons à savoir comment les facteurs du gouvernement d’entreprise influent sur la communication par voie électronique. Nous examinons également l’impact des caractéristiques des entreprises sur la publication volontaire par Internet. Les résultats montrent que l’offre d’information par Internet s’accroît lorsque la structure de la propriété est plus dispersée. Les entreprises dotées d’un conseil d’administration ont tendance à diffuser plus d’information sur leur site web que celles en régime dualiste. Nous observons aussi que la création des comités de surveillance et la dissociation des fonctions au sein du conseil sont positivement liées à l’offre d’information par Internet.(VA)This research investigates the use of Internet-reporting practices by French listed companies. By extending prior research on voluntary disclosure, we focus on the association between factors of corporate governance and voluntary Internetbased disclosure. We also examine the impact of corporate characteristics on voluntary disclosure by Internet. The results indicate that firms with a more dispersed structure of ownership disclose more information on the Internet; companies in the one-tier system disseminate more information on their websites than firms in the two-tier system. We also found that the level of Internet-based disclosure is positively related to the creation of monitoring committees inside the board as well as positively related to the separation of roles of CEO and chairman of the board.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: no

    Article provided by in its journal Revue Finance Contrôle Stratégie.

    Volume (Year): 13 (2010)
    Issue (Month): 4 (December)
    Pages: 101-137

    in new window

    Handle: RePEc:dij:revfcs:v:13:y:2010:i:q4:p:101-137.
    Contact details of provider: Web page:

    Order Information: Email:

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:dij:revfcs:v:13:y:2010:i:q4:p:101-137.. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Gérard Charreaux)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.