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La communication volontaire d'information par les entreprises en difficulté financière

Author

Listed:
  • Walid Ben Amar

    (École de gestion Telfer / Université d'Ottawa - University of Ottawa [Ottawa])

  • Daniel Zéghal

    (École de gestion Telfer / Université d'Ottawa - University of Ottawa [Ottawa])

Abstract

Notre recherche examine l'étendue de la communication d'information de 59 sociétés américaines éprouvant des difficultés financières entre 2001 et 2003. La détresse financière, et éventuellement la faillite, offre un contexte intéressant pour l'étude des motivations des dirigeants à communiquer leur information privée aux investisseurs externes. Nous utilisons la grille d'analyse de Botosan (1997) pour mesurer l'étendue de la divulgation volontaire d'information dans le rapport annuel. Nos résultats documentent que le niveau global de diffusion d'information ne diffère pas entre l'échantillon d'entreprises en détresse financière et celui d'un groupe de contrôle d'entreprises financièrement saines. Toutefois, l'analyse des sous-catégories de l'indice de communication de l'information montre que les entreprises en difficulté financière divulguent davantage d'information dans le rapport d'analyse et de discussion de la direction relativement à leurs perspectives futures.

Suggested Citation

  • Walid Ben Amar & Daniel Zéghal, 2006. "La communication volontaire d'information par les entreprises en difficulté financière," Post-Print halshs-00548087, HAL.
    • Handle: RePEc:hal:journl:halshs-00548087
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00548087
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    References listed on IDEAS

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    6. DeAngelo, Harry & DeAngelo, Linda & Skinner, Douglas J., 1994. "Accounting choice in troubled companies," Journal of Accounting and Economics, Elsevier, vol. 17(1-2), pages 113-143, January.
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