IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00581152.html
   My bibliography  Save this paper

Communication Financiere Et Analyse De Discours. Une Reflexion Methodologique Autour Du Cas Saint-Gobain

Author

Listed:
  • Rahma Chekkar

    (LOG - Laboratoire Orléanais de Gestion (1998-2011) - UO - Université d'Orléans)

Abstract

Cette étude s'intéresse à l'analyse de du discours des dirigeants au fil du temps. Elle s'interroge en particulier sur l'évolution de la communication financière afin de savoir si l'évolution des rapports avec les actionnaires structure le discours des dirigeants. A travers l'étude du cas Saint-Gobain, cet article est l'occasion de faire le point sur l'utilisation de la statistique textuelle (Alceste).

Suggested Citation

  • Rahma Chekkar, 2005. "Communication Financiere Et Analyse De Discours. Une Reflexion Methodologique Autour Du Cas Saint-Gobain," Post-Print halshs-00581152, HAL.
    • Handle: RePEc:hal:journl:halshs-00581152
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00581152
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00581152/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Nicolas Antheaume, 2001. "La diffusion volontaire d'informations environnementales : le cas de la COGEMA," Post-Print halshs-00584607, HAL.
    2. Michel Capron & Françoise Quairel, 2003. "Reporting Societal : Limites Et Enjeux De La Proposition De Normalisation Internationale " Global Reporting Initiative "," Post-Print halshs-00582742, HAL.
    3. Denis Cormier & Michel Magnan, 2003. "Les Modes De Divulgation D'Informations Environnementales : Une Analyse Intersectorielles," Post-Print halshs-00582749, HAL.
    4. Edward H. Bowman, 1984. "Content Analysis of Annual Reports for Corporate Strategy and Risk," Interfaces, INFORMS, vol. 14(1), pages 61-71, February.
    5. Gérard Charreaux, 2001. "Quelle théorie pour la gouvernance?De la gouvernance actionnariale à la gouvernance cognitive..," Working Papers CREGO 010401, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations, revised Feb 2002.
    6. Frédérique Dejean & Bruno Oxibar, 2003. "Pour Une Approche Alternative De L'Analyse De La Diffusion D'Information Societale," Post-Print halshs-00582767, HAL.
    7. Ball, R & Brown, P, 1968. "Empirical Evaluation Of Accounting Income Numbers," Journal of Accounting Research, Wiley Blackwell, vol. 6(2), pages 159-178.
    8. Beaver, Wh, 1968. "Information Content Of Annual Earnings Announcements," Journal of Accounting Research, Wiley Blackwell, vol. 6, pages 67-92.
    9. Sandrine Lardic & Valérie Mignon, 2002. "Étude d’événements sur données intraquotidiennes françaises : les réactions des actionnaires aux annonces," Revue d'Économie Financière, Programme National Persée, vol. 66(2), pages 335-340.
    10. Albert H. Segars & Gary F. Kohut, 2001. "Strategic communication through the world wide web: an empirical model of effectiveness in the ceo’s letter to shareholders," Journal of Management Studies, Wiley Blackwell, vol. 38(4), pages 535-556, June.
    11. Ingram, Robert W. & Frazier, Katherine Beal, 1983. "Narrative disclosures in annual reports," Journal of Business Research, Elsevier, vol. 11(1), pages 49-60, March.
    12. Corinne Bessieux-Ollier, 2003. "Les pratiques d'évaluation et de publication des entreprises françaises, allemandes et américaines : le cas des éléments incorporels," Post-Print halshs-00582736, HAL.
    13. Frédérique Déjean & Bruno Oxibar, 2003. "Pour une approche alternative de la diffusion d'information sociétale," Post-Print halshs-00153453, HAL.
    14. repec:dau:papers:123456789/2503 is not listed on IDEAS
    15. repec:dau:papers:123456789/1166 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Nathalie Duran, 2016. "Crowdlending : les échanges sociaux dans les communautés de prêt," Post-Print hal-01651380, HAL.
    2. Nathalie Duran, 2016. "Le crowdlending, une opportunité de mission originale pour l'expert comptable ?," Post-Print hal-01651395, HAL.
    3. Nathalie Duran, 2016. "Le crowdlending : une opportunité de mission originale pour l'expert-comptable ?," Post-Print hal-01900572, HAL.
    4. Nathalie Duran & Christel Dubrulle, 2017. "Les échecs du crowdlending, une étude exploratoire," Post-Print hal-01655014, HAL.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Beaver, William H. & McNichols, Maureen F. & Wang, Zach Z., 2020. "Increased market response to earnings announcements in the 21st century: An Empirical Investigation," Journal of Accounting and Economics, Elsevier, vol. 69(1).
    2. Monica Martinez-Blasco & Vanessa Serrano & Francesc Prior & Jordi Cuadros, 2023. "Analysis of an event study using the Fama–French five-factor model: teaching approaches including spreadsheets and the R programming language," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 9(1), pages 1-34, December.
    3. DuCharme, Larry L. & Malatesta, Paul H. & Sefcik, Stephan E., 2004. "Earnings management, stock issues, and shareholder lawsuits," Journal of Financial Economics, Elsevier, vol. 71(1), pages 27-49, January.
    4. Huang, Meng & Marsden, Alastair & Poskitt, Russell, 2009. "The impact of disclosure reform on the NZX's financial information environment," Pacific-Basin Finance Journal, Elsevier, vol. 17(4), pages 460-478, September.
    5. Rolf Uwe Fülbier & Thorsten Sellhorn, 2023. "Understanding and improving the language of business: How accounting and corporate reporting research can better serve business and society," Journal of Business Economics, Springer, vol. 93(6), pages 1089-1124, August.
    6. Alex Dontoh & Gordon Richardson, 1988. "On interim information and the information content of firm earnings: A state variable approach," Contemporary Accounting Research, John Wiley & Sons, vol. 4(2), pages 450-469, March.
    7. Lof, Matthijs & van Bommel, Jos, 2023. "Asymmetric information and the distribution of trading volume," Journal of Corporate Finance, Elsevier, vol. 82(C).
    8. Kajüter, Peter & Klassmann, Florian & Nienhaus, Martin, 2016. "Do Reviews by External Auditors Improve the Information Content of Interim Financial Statements?," The International Journal of Accounting, Elsevier, vol. 51(1), pages 23-50.
    9. Francois Lantin & Pierre Roy, 2007. "L'impact de la notation financière sur les stratégies de croissance externe," Post-Print halshs-00692570, HAL.
    10. Tae Choi & Jinchul Jung, 2008. "Ethical Commitment, Financial Performance, and Valuation: An Empirical Investigation of Korean Companies," Journal of Business Ethics, Springer, vol. 81(2), pages 447-463, August.
    11. Hanauer, Matthias X. & Lesnevski, Pavel & Smajlbegovic, Esad, 2023. "Surprise in short interest," Journal of Financial Markets, Elsevier, vol. 65(C).
    12. Stephen Taylor & Alex Tong, 2020. "How efficient is the market for Australian firms’ earnings information?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(4), pages 4225-4255, December.
    13. Kabir, Rezaul & Vermaelen, Theo, 1996. "Insider trading restrictions and the stock market: Evidence from the Amsterdam Stock Exchange," European Economic Review, Elsevier, vol. 40(8), pages 1591-1603, November.
    14. G.P. Kourtis & L.P. Κourtis & M.P. Kourtis & P. Curtis, 2017. "Fundamental Analysis, Stock Returns and High B/M Companies," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 3-18.
    15. Wright, Calvin & Swidler, Steve, 2023. "Abnormal trading volume, news and market efficiency: Evidence from the Jamaica Stock Exchange," Research in International Business and Finance, Elsevier, vol. 64(C).
    16. Ercan Balaban & Charalambos Th. Constantinou, 2006. "Volatility clustering and event-induced volatility: Evidence from UK mergers and acquisitions," The European Journal of Finance, Taylor & Francis Journals, vol. 12(5), pages 449-453.
    17. Michael Neel & Irfan Safdar, 2024. "Financial statement relevance, representational faithfulness, and comparability," Review of Quantitative Finance and Accounting, Springer, vol. 62(1), pages 309-339, January.
    18. Cheng, C.S. Agnes & Hu, Gang & Yu, Danlei Bonnie, 2022. "CAFR 1999–2021, the past two decades and a look ahead," Journal of Financial Stability, Elsevier, vol. 60(C).
    19. Glover Jonathan, 2014. "Have Academic Accountants and Financial Accounting Standard Setters Traded Places?," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 4(1), pages 17-26, February.
    20. J. Alex Milburn, 2008. "The Relationship between Fair Value, Market Value, and Efficient Markets," Accounting Perspectives, John Wiley & Sons, vol. 7(4), pages 293-316, November.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00581152. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.