Les facteurs déterminants de la stratégie des groupes français en matière de communication sur les activités de R&D

Yuan Ding () and Hervé Stolowy ()
Additional contact information
Yuan Ding: Groupe HEC

Revue Finance Contrôle Stratégie, 2003, vol. 6, issue 1, pages 39-62

Abstract: This study is interested in the relationship between firm's characteristics (R&D intensity, industry, American or British stock market listing, R&D accounting method used, and size) and its strategy of communication on its R&D activities. We have analyzed annual reports of firms belonging to the SBF 250 index in order to determine the disclosure level of each company on R&D. The study confirmed the impact of Anglo-Saxon market listing (or of the size of the firm) and of the belonging to certain high-tech sectors on the communication related to the R&D. It also showed the lack of linkage between this communication and the R&D intensity, which is explained by the primacy of the preservation of industrial secrets on a full disclosure policy.

Keywords: R&D; communication; information; SBF 250 (search for similar items in EconPapers)
JEL-codes: M41 O32 (search for similar items in EconPapers)
Date: 2003

Downloads: (external link)
http://www.u-bourgogne.fr/LEG/rev/061062.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Ordering information: This journal article can be ordered from
Economica, 49,rue Héricart, 75015 Paris, France

Access Statistics for this article

Revue Finance Contrôle Stratégie is edited by Gérard Charreaux

More articles in Revue Finance Contrôle Stratégie from Editions Economica
Address: 49,rue Héricart,75015 Paris, France
Series data maintained by Gérard Charreaux ().