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L'apport de la lisibilité en communication financière

Author

Listed:
  • Elodie Behnam

    (EM Strasbourg - École de Management de Strasbourg = EM Strasbourg Business School)

  • Insaf Khelladi

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

Abstract

La crise de confiance du marché en l'information financière a poussé les organismes à intensifier laréglementationen faveur de la lisibilité. Nous avons donc menés une étude sur la lisibilité de la lettre aux actionnaires des sociétés cotées en France. En se fondant sur un score de lisibilité, les résultats suggèrent d'une part que cet outil de communication financière n'est pas lisible et d'autre part que la lisibilité de la communication des entreprises n'évolue pas en fonction de la réglementation.

Suggested Citation

  • Elodie Behnam & Insaf Khelladi, 2013. "L'apport de la lisibilité en communication financière," Post-Print hal-01514500, HAL.
    • Handle: RePEc:hal:journl:hal-01514500
    as

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