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Structure de propriété et communication financière des entreprises françaises;Ownership Structure and Corporate Disclosures:The French Case

Réal Labelle () and Alain Schatt ()
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Réal Labelle: HEC Montréal

Working Papers CREGO from Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations

Abstract: (VF)Cette étude empirique a pour objet de vérifier s’il existe une relation entre la structure de propriété et la qualité de la communication financière des entreprises françaises. Nos résultats indiquent que la relation entre la dilution de l’actionnariat et la qualité des relations avec les investisseurs n’est pas linéaire mais curvilinéaire.(VA)The objective of this empirical study is to test the hypothesized relation between ownership structure and the quality of financial reporting of French firms. The results confirm that the relation between shareholding dilution and the quality of investors’ relations is not linear but curvilinear.

Keywords: communication financière; relations avec les investisseurs; rapports annuels; structure de propriété; financial disclosure; relations with investors; annual report; ownership structure (search for similar items in EconPapers)
JEL-codes: G32 M41 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-cfn and nep-fin
Date: 2005-07
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