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L'Effet De La Concentration De L'Actionnariat Sur L'Offre Volontaire D'Informations Dans Les Rapports Annuels Des Sociétés Canadiennes

Listed author(s):
  • Daniel Zéghal


    (CGA - Centre de Recherche en Comptabilité - Université d'Ottawa)

  • Hanen Ghorbel

    (CGA - Centre de Recherche en Comptabilité - Université d'Ottawa)

Registered author(s):

    L'objectif de cet article est d'étudier l'impact de la concentration de la propriété, indicateur de conflit d'agence, sur la diffusion volontaire d'informations fournies dans les rapports annuels des entreprises canadiennes. Comme objectif secondaire, nous avons étudié l'effet de la propriété des dirigeants et des nondirigeants dans le capital et d'autres variables (taille, endettement, performance...) sur l'étendue de l'offre volontaire d'informations. L'échantillon comprend les rapports annuels de l'année 1997 de 142 entreprises industrielles. L'étendue de la publication est mesurée selon l'indice de Botosan [1997]. En procédant à de multiples régressions linéaires, nous avons conclu que la concentration de la propriété entraîne un effet important sur la variation de l'offre volontaire dans les rapports annuels. La deuxième plus importante variable relève de la taille de l'entreprise, laquelle explique bien la variation de l'offre volontaire dans les rapports annuels.

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    Paper provided by HAL in its series Post-Print with number halshs-00558402.

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    Date of creation: May 2006
    Publication status: Published in COMPTABILITE, CONTROLE, AUDIT ET INSTITUTION(S), May 2006, Tunisia. pp.CD-Rom, 2006
    Handle: RePEc:hal:journl:halshs-00558402
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    1. Espen Eckbo, B. & Verma, Savita, 1994. "Managerial shareownership, voting power, and cash dividend policy," Journal of Corporate Finance, Elsevier, vol. 1(1), pages 33-62, March.
    2. Fama, Eugene F & Jensen, Michael C, 1983. "Separation of Ownership and Control," Journal of Law and Economics, University of Chicago Press, vol. 26(2), pages 301-325, June.
    3. repec:bla:joares:v:31:y:1993:i:2:p:246-271 is not listed on IDEAS
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