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Informations Aux Actionnaires Et Informations Aux Salariés : Une Analyse Textuelle Du Rapport Annuel Et Du Rapport De L'Expert-Comptable Du Comité D'Entreprise

Author

Listed:
  • Mathieu Floquet

    (LOG - Laboratoire Orléanais de Gestion (1998-2011) - UO - Université d'Orléans)

Abstract

The shareholder model of governance increases the diffusion of information by the firm to its shareholder. But, the impact of this increase of information for the other stakeholder is not identified. This article examines the difference of the lexical world between the information for the shareholder and the useless information for the employees using a textual data analysis. This difference refutes the hypothesis that an increase of information for the shareholder is, also, benefit for the other stakeholder.

Suggested Citation

  • Mathieu Floquet, 2010. "Informations Aux Actionnaires Et Informations Aux Salariés : Une Analyse Textuelle Du Rapport Annuel Et Du Rapport De L'Expert-Comptable Du Comité D'Entreprise," Post-Print hal-00481504, HAL.
    • Handle: RePEc:hal:journl:hal-00481504
    Note: View the original document on HAL open archive server: https://hal.science/hal-00481504
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    References listed on IDEAS

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    Cited by:

    1. Emmanuelle Negre & Isabelle Martinez, 2012. "Une Analyse Lexicale Des Communiques De Presse Volontaires Emis Lors Des Opa/Ope : Quels Profils De Diffusion ?," Post-Print hal-00936567, HAL.

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