La transparence de l'entreprise et la structure de propriété: cas des entreprises françaises

Hamrouni Amal and Faten Lakhal ()
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Hamrouni Amal: GEREM - Groupe d 'Etudes et de Recherche en Economie et Management - UPVD - Université de Perpignan Via Domitia - CNRS - Centre National de la Recherche Scientifique

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Abstract: The purpose of this paper is to examine the relationship between firm's transparency level and ownership structure of French listed companies. The interest of our study is to explain the diversity of corporate disclosure behavior in concentrated frameworks. Given the multiplicity of disclosure means, we use both annual reports and institutional websites of French listed companies on the SBF250 index to assess efficiently corporate disclosure quality. The findings show that firm transparency is negatively associated with the ownership concentration and family-control. Ours findings evidence corporate transparency problems and deadline the insider's role in the minority expropriation.

Keywords: Corporate Transparency; Financial Reporting Quality; Ownership Structure; Corporate Governance; Transparence de l'entreprise; communication financière; structure de propriété gouvernance de l'entreprise. (search for similar items in EconPapers)
Date: 2010-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00481084v1
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Citations: View citations in EconPapers (3)

Published in Crises et nouvelles problématiques de la Valeur, May 2010, Nice, France. pp.CD-ROM

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