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Structure de propriété et communication financière des entreprises françaises

Author

Listed:
  • Réal Labelle
  • Alain Schatt

    (LEG - Laboratoire d'Economie et de Gestion - UB - Université de Bourgogne - CNRS - Centre National de la Recherche Scientifique)

Abstract

The objective of this empirical study is to test the hypothesized relation between ownership structure and the quality of financial reporting of French firms. The results confirm that the relation between shareholding dilution and the quality of investors' relations is not linear but curvilinear.

Suggested Citation

  • Réal Labelle & Alain Schatt, 2005. "Structure de propriété et communication financière des entreprises françaises," Post-Print halshs-00008421, HAL.
    • Handle: RePEc:hal:journl:halshs-00008421
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    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
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    Cited by:

    1. Siala Bouaziz Souha & Jarboui Anis & David McMillan, 2016. "Corporate governance and firm characteristics as explanatory factors of shareholder activism: Validation through the French context," Cogent Economics & Finance, Taylor & Francis Journals, vol. 4(1), pages 1150407-115, December.
    2. repec:dau:papers:123456789/4205 is not listed on IDEAS
    3. Claire Gillet, 2011. "Les facteurs explicatifs de la vérification volontaire des informations sociétales," Post-Print hal-00650436, HAL.
    4. de La Bruslerie, Hubert & Gabteni, Heger, 2014. "Voluntary disclosure of financial information by French firms: Does the introduction of IFRS matter?," Advances in accounting, Elsevier, vol. 30(2), pages 367-380.
    5. Chiraz Ben Ali, 2014. "Corporate Governance, Principal-Principal Agency Conflicts, and Disclosure," Working Papers 2014-125, Department of Research, Ipag Business School.
    6. repec:dau:papers:123456789/2719 is not listed on IDEAS
    7. Yves Mard & Sylvain Marsat, 2012. "Earnings management and ownership structure: Evidence from France [Gestion des résultats comptables et structure de l'actionnariat : le cas français]," Post-Print hal-02156592, HAL.
    8. Yves Mard & Sylvain Marsat, 2008. "Les stratégies comptables précédant un changement de dirigeant en France," Revue Finance Contrôle Stratégie, revues.org, vol. 11(4), pages 111-136, December.
    9. Rahma CHEKKAR, 2005. "L'entreprise au-delà de ses obligations légales : publicité financière et communication chez Saint-Gobain (1867-2005)," Economic History 0503008, University Library of Munich, Germany.
    10. Yves Mard & Sylvain Marsat, 2008. "Accounting Policies preceding CEO Changes in France [Les stratégies comptables précédant un changement de dirigeant en France]," Post-Print hal-02156579, HAL.
    11. 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.
    12. Yves Mard & Sylvain Marsat, 2011. "Gestion des résultats comptables et structure de l'actionnariat : le cas français," Post-Print hal-00650550, HAL.
    13. Jennifer Boutant & Marie-Anne Verdier, 2013. "Les Strategies De Communication Sur La Performance : Le Cas Des Societes Francaises En Difficulte," Post-Print hal-00991974, HAL.
    14. Sylvain Marsat & Yves Mard & Fabien Roux, 2014. "Ownership structure and corporate financial performance: evidence from France [Structure de l’actionnariat et performance financière de l’entreprise : le cas français]," Post-Print hal-02156607, HAL.
    15. Hanen Koubaa Ben Ayed- & Sarah Saint Michel, 2012. "Diversité En Termes De Genre Et De Statut Professionnel Au Sein Des Organes De Direction Et Gouvernance Des Entreprises," Post-Print hal-00937920, HAL.
    16. repec:jaf:journl:v:2:y:2011:i:1:n:11 is not listed on IDEAS
    17. Hubert de La Bruslerie & Heger Gabteni, 2010. "Voluntary financial disclosure, the introduction of IFRS and long-term communication policy: An empirical test on French firms," Post-Print halshs-00636602, HAL.

    More about this item

    Keywords

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    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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