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Le Rapport Annuel Aux Actionnaires : En Voie De Disparition?

Author

Listed:
  • Aline Girard

    (Service de l'enseignement des sciences comptables - HEC Montréal - HEC Montréal)

  • Philémon Rakotonjanahary

    (Service de l'enseignement des sciences comptables - HEC Montréal - HEC Montréal)

Abstract

La pratique traditionnelle des sociétés ouvertes à faire parvenir, de façon systématique, un rapport annuel global à leurs actionnaires est en voie de disparition en Amérique du Nord. En effet, plusieurs sociétés américaines et canadiennes, sous prétexte de déposer leurs informations comptables et financières auprès des autorités en valeurs mobilières ou sur leur site Web, abandonnent la production et l'envoi direct du rapport annuel global à leurs actionnaires. Une confusion règne entre la responsabilité d'information et la responsabilité de communication. Dans le contexte actuel de surveillance et d'amélioration de la gouvernance des entreprises, les sociétés abandonnant l'envoi systématique d'un rapport annuel global à leurs actionnaires s'acquittent-elles vraiment de leur responsabilité de communication? C'est la question à laquelle cet article tente de répondre.

Suggested Citation

  • Aline Girard & Philémon Rakotonjanahary, 2005. "Le Rapport Annuel Aux Actionnaires : En Voie De Disparition?," Post-Print halshs-00581204, HAL.
    • Handle: RePEc:hal:journl:halshs-00581204
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00581204
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    References listed on IDEAS

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    1. Beattie, Vivien & Pratt, Ken, 2003. "Issues concerning web-based business reporting: an analysis of the views of interested parties," The British Accounting Review, Elsevier, vol. 35(2), pages 155-187.
    2. Kristi Yuthas & Rodney Rogers & Jesse F. Dillard, 2002. "Communicative Action and Corporate Annual Reports," Journal of Business Ethics, Springer, vol. 41(1), pages 141-157, November.
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