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Analyse de la publication d'informations prévisionnelles au moment des introductions en bourse

Author

Listed:
  • Anne Cazavan-Jeny

    (Accounting / Management Control Department - Essec Business School)

  • Thomas Jeanjean

    () (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique)

Abstract

Cette communication traite des déterminants et des conséquences de la publication d'informations prévisionnelles (IP) au moment des introductions en bourse. Sur un échantillon de 89 introductions en bourse, les résultats indiquent que les firmes avec une IP détaillée font moins d'erreurs de prévision des résultats futurs.

Suggested Citation

  • Anne Cazavan-Jeny & Thomas Jeanjean, 2005. "Analyse de la publication d'informations prévisionnelles au moment des introductions en bourse," Post-Print halshs-00581143, HAL.
  • Handle: RePEc:hal:journl:halshs-00581143 Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00581143
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    File URL: https://halshs.archives-ouvertes.fr/halshs-00581143/document
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    References listed on IDEAS

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    2. repec:dau:papers:123456789/1858 is not listed on IDEAS
    3. Amir, Eli & Lev, Baruch, 1996. "Value-relevance of nonfinancial information: The wireless communications industry," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 3-30, October.
    4. Jean-François Casta & Bernard Colasse, 2001. "Juste valeur," Post-Print halshs-00669417, HAL.
    5. Bernard Raffournier, 1995. "The determinants of voluntary financial disclosure by Swiss listed companies," European Accounting Review, Taylor & Francis Journals, vol. 4(2), pages 261-280.
    6. Roberts, Robin W., 1992. "Determinants of corporate social responsibility disclosure: An application of stakeholder theory," Accounting, Organizations and Society, Elsevier, vol. 17(6), pages 595-612, August.
    7. Hirschey, Mark & Richardson, Vernon J & Scholz, Susan, 2001. "Value Relevance of Nonfinancial Information: The Case of Patent Data," Review of Quantitative Finance and Accounting, Springer, vol. 17(3), pages 223-235, November.
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