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Le Timing De L'Annonce Des Benefices Et Des Transferts D'Information


  • Paul André

    (HEC Montréal - HEC MONTRÉAL)

  • John-John D'Argensio

    (HEC Montréal - HEC MONTRÉAL)

  • Claude Laurin

    (HEC Montréal - HEC MONTRÉAL)


Notre étude démontre l'existence de transferts d'information sur le marché canadien à la date d'annonce des bénéfices. L'étude démontre aussi que l'effet conjoint de l'ordre dans lequel les annonces sont faites et le fait que les firmes compétitrices aient ou non annoncé leurs bénéfices détermine l'ampleur des transferts d'information.

Suggested Citation

  • Paul André & John-John D'Argensio & Claude Laurin, 2002. "Le Timing De L'Annonce Des Benefices Et Des Transferts D'Information," Post-Print halshs-00584428, HAL.
  • Handle: RePEc:hal:journl:halshs-00584428
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    References listed on IDEAS

    1. Hoskin, Keith W. & Macve, Richard H., 1986. "Accounting and the examination: A genealogy of disciplinary power," Accounting, Organizations and Society, Elsevier, vol. 11(2), pages 105-136, March.
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