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Les facteurs déterminants et les caractéristiques de la stratégie des entreprises en matière de communication financière sur leur site Web

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  • Saloua Jouini

    (LIGUE - Laboratoire Interdisciplinaire en Gestion : Université-Entreprise - M.E.N.E.S.R. - Ministère de l'Education nationale, de l’Enseignement supérieur et de la Recherche)

Abstract

Dans le cadre des théories de l'agence et du signal et de l'analyse « coûts bénéfices », nous avons cherché à étudier les déterminants de la communication financière sur les sites Internet des entreprises. Notre étude empirique a traité, à l'aide de la régression linéaire par la méthode des moindres carrés ordinaires appliquée à un échantillon total de 182 firmes, l'impact des caractéristiques du pays d'origine et de l'entreprise sur les pratiques de la diffusion d'information sur les sites Internet. Les résultats montrent que la communication financière des entreprises à travers leur site Web dépend largement des facteurs macroéconomiques de leur pays d'origine. Concernant les caractéristiques de l'entreprise elle-même, l'influence de la diffusion du capital, de la place de cotation étrangère et du risque concurrentiel sur les pratiques de divulgation d'information via les sites Web corporatifs a été confirmée. Nos analyses multivariées démontrent, également que notre modèle explique plus le contenu des sites Web que la forme de présentation de l'information sur les sites Internet. Les résultats de cette recherche contribuent à la connaissance des caractéristiques de la diffusion d'information sur les sites Web et des préoccupations qui la déterminent.

Suggested Citation

  • Saloua Jouini, 2007. "Les facteurs déterminants et les caractéristiques de la stratégie des entreprises en matière de communication financière sur leur site Web," Post-Print halshs-00543232, HAL.
    • Handle: RePEc:hal:journl:halshs-00543232
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00543232
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