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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
    Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00008421
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    References listed on IDEAS

    as
    1. La Porta, Rafael & Lopez-de-Silanes, Florencio & Shleifer, Andrei & Vishny, Robert, 2000. "Investor protection and corporate governance," Journal of Financial Economics, Elsevier, vol. 58(1-2), pages 3-27.
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    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. repec:taf:oaefxx:v:4:y:2016:i:1:p:1150407 is not listed on IDEAS
    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. Yves Mard & Sylvain Marsat, 2011. "Gestion des résultats comptables et structure de l'actionnariat : le cas français," Post-Print hal-00650550, HAL.
    5. 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.
    6. repec:eee:advacc:v:30:y:2014:i:2:p:367-380 is not listed on IDEAS
    7. Chiraz Ben Ali, 2014. "Corporate Governance, Principal-Principal Agency Conflicts, and Disclosure," Working Papers 2014-125, Department of Research, Ipag Business School.
    8. repec:dau:papers:123456789/2719 is not listed on IDEAS
    9. 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.
    10. 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.
    11. 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.
    12. 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.

    More about this item

    Keywords

    financial disclosure; relations with investors; annual report; ownership structure; structure de propriété; relations avec les investisseurs; rapports annuels; communication financière;

    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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