LA LISIBILITE DE LA COMMUNICATION FINANCIERE EN FRANCE: LE CAS DE LA LETTRE AUX ACTIONNAIRES

Elodie Behnam
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Elodie Behnam: GRM - Groupe de Recherche en Management - EA 4711 - UNS - Université Nice Sophia Antipolis (1965 - 2019) - IAE Toulon - Institut d'Administration des Entreprises (IAE) - Toulon - UTLN - Université de Toulon

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Abstract: Financial institutions require reglementations more readable because of Investors crisis in confidence with respect to the financial informations. We investigate readability regarding letter to the stockholders of publicly traded companies in France. This study uses readability formula. The results suggest letter to the stockholders is not readable and readabilty of companies don't follow financial regulations.

Keywords: readability; letter to the stockholders; financial regulations; financial disclosure.; Lisibilité; lettre aux actionnaires; réglementation financière; communication financière (search for similar items in EconPapers)
Date: 2013-05-31
Note: View the original document on HAL open archive server: https://hal.science/hal-01002368
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Published in 34ème congrès de l'AFC, May 2013, Canada. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01002368

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