La transparence: outil de conciliation de la finance et du management

Jean-Christophe Duhamel, Bjorn Fasterling and Catherine Refait-Alexandre

Revue française de gestion, 2009, vol. n° 198-199, issue 8, 59-75

Abstract: We undertake a bi-disciplinary approach (law and finance) to analyse corporate transparency as a means of conciliation between investors and management. While transparency can instil investor confidence by reducing information asymmetries, transparency may also become the source of tension between the managerial and financial spheres. Tensions arise, in particular, in the fields of ongoing disclosure obligations, disclosure of subjective information, and legal obligations of companies facing market rumours.

Date: 2009
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=RFG_198_0059 (application/pdf)
http://www.cairn.info/revue-francaise-de-gestion-2009-8-page-59.htm (text/html)
free

Related works:
Working Paper: La transparence: outil de conciliation de la finance et du management ? (2009)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cai:rfglav:rfg_198_0059

Access Statistics for this article

More articles in Revue française de gestion from Lavoisier
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().