THE RELATIONSHIP BETWEEN FINANCIAL COMMUNICATION AND FIRM PERFORMANCE: EVIDENCE FROM FRANCE

Laetitia Pozniak (), Melanie Croquet and Olivier Colot

Accounting & Taxation, 2013, vol. 5, issue 1, 9-17

Abstract: This research identifies potential links between performance and the level of financial communication on the web. This study examines 216 firms quoted in 2010 on the Free Market of Paris. We use a content analysis of websites and scoring technique, to compute a score of financial communication for each firm. Based on mean scores, two groups are constructed. We measure performance for these two groups. The Probit model shows a negative relation between financial performance and the probability of having a higher score for virtual financial communication.

Keywords: Communication; Internet; Performance; Web (search for similar items in EconPapers)
JEL-codes: C50 G10 M15 (search for similar items in EconPapers)
Date: 2013
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