Les facteurs déterminants de la stratégie des groupes français en matière de communication sur les activités de R&D
This study is interested in the relationship between firm's characteristics (R&D intensity, industry, American or British stock market listing, R&D accounting method used, and size) and its strategy of communication on its R&D activities. We have analyzed annual reports of firms belonging to the SBF 250 index in order to determine the disclosure level of each company on R&D. The study confirmed the impact of Anglo-Saxon market listing (or of the size of the firm) and of the belonging to certain high-tech sectors on the communication related to the R&D. It also showed the lack of linkage between this communication and the R&D intensity, which is explained by the primacy of the preservation of industrial secrets on a full disclosure policy.
References listed on IDEAS
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- Niamh Brennan, 1999.
"Voluntary Disclosure of Profit Forecasts by Target Companies in Takeover Bids,"
Journal of Business Finance & Accounting,
Wiley Blackwell, vol. 26(7&8), pages 883-917.
- Niamh Brennan, 1999. "Voluntary disclosure of profit forecasts by target companies in takeover bids," Open Access publications 10197/2922, Research Repository, University College Dublin.
- Chan, Su Han & Martin, John D. & Kensinger, John W., 1990. "Corporate research and development expenditures and share value," Journal of Financial Economics, Elsevier, vol. 26(2), pages 255-276, August.
- Pascal Dumontier & Bernard Raffournier, 1999. "Vingt ans de recherche positive en comptabilité financière," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 5(3), pages 179-197.
- Kevin W. Chauvin & Mark Hirschey, 1993. "Advertising, R&D Expenditures and the Market Value of the Firm," Financial Management, Financial Management Association, vol. 22(4), Winter.
- Rahim Bah & Pascal Dumontier, 2001. "R&D Intensity and Corporate Financial Policy: Some International Evidence," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 28(5-6), pages 671-692.
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