Structure de propriété et communication financière des entreprises françaises

Réal Labelle and Alain Schatt
Additional contact information
Réal Labelle: HEC Montréal

Revue Finance Contrôle Stratégie, 2005, vol. 8, issue 3, 77-104

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)
Date: 2005
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (14)

Downloads: (external link)
https://repec-crego.u-bourgogne.fr/images/stories/rev/083104.pdf (application/pdf)

Related works:
Working Paper: Structure de propriété et communication financière des entreprises françaises (2005)
Working Paper: Structure de propriété et communication financière des entreprises françaises (2003)
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:dij:revfcs:v:8:y:2005:i:q3:p:77-104

Access Statistics for this article

Revue Finance Contrôle Stratégie is currently edited by Jean-François Gajewski

More articles in Revue Finance Contrôle Stratégie from revues.org
Bibliographic data for series maintained by Informatique Technique MSH Dijon ().