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La transparence de l'entreprise et la structure de propriété : cas des entreprises françaises

Author

Listed:
  • Hamrouni Amal

    (GEREM - Groupe d 'Etudes et de Recherche en Economie et Management - UPVD - Université de Perpignan Via Domitia - CNRS - Centre National de la Recherche Scientifique)

  • Faten Lakhal

    (IRG - Institut de Recherche en Gestion - UPEM - Université Paris-Est Marne-la-Vallée - UPEC UP12 - Université Paris-Est Créteil Val-de-Marne - Paris 12)

Abstract

The purpose of this paper is to examine the relationship between firm's transparency level and ownership structure of French listed companies. The interest of our study is to explain the diversity of corporate disclosure behavior in concentrated frameworks. Given the multiplicity of disclosure means, we use both annual reports and institutional websites of French listed companies on the SBF250 index to assess efficiently corporate disclosure quality. The findings show that firm transparency is negatively associated with the ownership concentration and family-control. Ours findings evidence corporate transparency problems and deadline the insider's role in the minority expropriation.

Suggested Citation

  • Hamrouni Amal & Faten Lakhal, 2010. "La transparence de l'entreprise et la structure de propriété : cas des entreprises françaises," Post-Print hal-00481084, HAL.
    • Handle: RePEc:hal:journl:hal-00481084
    Note: View the original document on HAL open archive server: https://hal.science/hal-00481084
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    Citations

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    Cited by:

    1. Charlotte Disle & Philippe Protin & Nathalie Gonthier-Besacier & Frédéric Bertrand & Stéphane Périer, 2016. "Divulgation volontaire sur le Business model : le cas des entreprises du CAC40," Post-Print hal-01900531, HAL.
    2. Laetitia Pozniak & Melanie Croquet & Olivier Colot, 2013. "The Relationship Between Financial Communication And Firm Performance: Evidence From France," Accounting & Taxation, The Institute for Business and Finance Research, vol. 5(1), pages 9-17.
    3. Mélanie Croquet & Laeticia Pozniak & Olivier Colot, 2014. "La Qualité De L'Information Financière Est-Elle Liée À La Structure Du Capital ? Le Cas Des Blue Chips Et Small Caps Belges," Post-Print hal-01899079, HAL.

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