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La Diffusion D'Informations Financieres , Sur Les Sites Internet Des Societes Cotees : Evaluation Des Positions De La Cob

  • Bruno Oxibar

    ()

    (CREFIGE - CENTRE DE RECHERCHE EUROPEEN EN FINANCE ET GESTION - Université Paris Dauphine - Paris IX)

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    La COB a publié la recommandation n°98-05 relative à la diffusion sur internet d'informations financières par les sociétés cotées. Cet article rappelle les orientations adoptées par la COB dans sa recommandation et procède à son évaluation eu égard aux interrogations émanant d'un certain nombre d'études académiques ayant procédé à l'observation des pratiques de diffusion d'informations financières sur internet.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/58/45/17/PDF/OXIBAR.PDF
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    Paper provided by HAL in its series Post-Print with number halshs-00584517.

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    Date of creation: May 2002
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    Publication status: Published - Presented, Technologie et management de l'information : enjeux et impacts dans la comptabilité, le contrôle et l'audit, 2002, France
    Handle: RePEc:hal:journl:halshs-00584517
    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00584517/en/
    Contact details of provider: Web page: http://hal.archives-ouvertes.fr/

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    1. B. M. Craven & C. L. Marston, 1999. "Financial reporting on the Internet by leading UK companies," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 321-333.
    2. Pontus Hedlin, 1999. "The Internet as a vehicle for investor relations: the Swedish case," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 373-381.
    3. Barbara Pirchegger & Alfred Wagenhofer, 1999. "Financial information on the Internet: a survey of the homepages of Austrian companies," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 383-395.
    4. Dominic Deller & Michael Stubenrath & Christoph Weber, 1999. "A survey on the use of the Internet for investor relations in the USA, the UK and Germany," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 351-364.
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