Les facteurs déterminants de la stratégie des groupes français en matière de communication sur les activités de R&D
Yuan Ding and
Hervé Stolowy ()
Revue Finance Contrôle Stratégie, 2003, vol. 6, issue 1, 39-62
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)
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