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

  • Li LI


    (IRG Université Paris-Est Créteil Val de Marne)

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    (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.

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    Article provided by in its journal Revue Finance Contrôle Stratégie.

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

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    Handle: RePEc:dij:revfcs:v:13:y:2010:i:q4:p:101-137.
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