Communiquer sur les résultats annuels. L’usage de la tonalité par les sociétés du Cac 40

Céline Michaïlesco

Revue française de gestion, 2017, vol. N° 263, issue 2, 11-29

Abstract: Listed companies are required to inform about their annual results through press releases as soon as these results become available. These press releases are still seldom investigated in France but studies have formerly highlighted significant behaviours. This is the case if we look at the tone that characterizes their narrative content. Using a measure of positive bias of tone, this study of press releases by CAC 40 companies between 2013 and 2015 shows a real tone management in order to offset a drop in performance.

Date: 2017
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