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Communication financière des collectivités locales françaises et crise internationale : des pratiques en mutation

Author

Listed:
  • Muriel Michel-Clupot

    (CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine)

  • Serge Rouot

    (CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine)

Abstract

Financial communication of French local governments in times of international crisis : changing practices. The international crisis has affected budgets of French local governments and their debts, particularly through structured products. It's well-founded to wonder about the impact of this crisis on their financial communication. This research is a textual analysis of the content of annual or financial reports by Alceste software. Discussing results based on a literature survey on communication strategies brings up 2008 as a year of confusion and highlights a shift from"recognition"to"change".

Suggested Citation

  • Muriel Michel-Clupot & Serge Rouot, 2012. "Communication financière des collectivités locales françaises et crise internationale : des pratiques en mutation," Post-Print hal-01380949, HAL.
    • Handle: RePEc:hal:journl:hal-01380949
    DOI: 10.3166/pmp.29.343-367
    as

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