LES STRATEGIES DE COMMUNICATION SUR LA PERFORMANCE: LE CAS DES SOCIETES FRANCAISES EN DIFFICULTE

Jennifer Boutant and Marie-Anne Verdier ()
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Jennifer Boutant: CRM - Centre de Recherche en Management - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse - IAE - Institut d'Administration des Entreprises - Toulouse - CNRS - Centre National de la Recherche Scientifique
Marie-Anne Verdier: CRM - Centre de Recherche en Management - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse - IAE - Institut d'Administration des Entreprises - Toulouse - CNRS - Centre National de la Recherche Scientifique

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Abstract: This paper aims at studying whether distressed and healthy firms report corporate performance in different ways before annual results announcement. Our empirical survey points out that the number of press releases disclosed is higher for distressed firms. In addition, managers of distressed firms spread over time the report of good news. By contrast, whatever the subsamples, managers only disclose information valued by shareholders. Finally, the analysis of discourse structuration suggests that managers of distressed firms are more involved in the discourse and more moderate in the presentation of good news than mangers of healthy firms.

Keywords: performance; communication; difficulté; parties prenantes; discours (search for similar items in EconPapers)
Date: 2013-05-31
Note: View the original document on HAL open archive server: https://hal.science/hal-00991974v1
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Published in Comptabilité sans Frontières..The French Connection, May 2013, Canada. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00991974

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