Communication financière des collectivités locales françaises et crise internationale: des pratiques en mutation
Muriel Michel-Clupot () and
Serge Rouot ()
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Muriel Michel-Clupot: CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine
Serge Rouot: CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine
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Abstract:
Financial communication of French local governments in times of international crisis : changing practices. The international crisis has affected budgets of French local governments and their debts, particularly through structured products. It's well-founded to wonder about the impact of this crisis on their financial communication. This research is a textual analysis of the content of annual or financial reports by Alceste software. Discussing results based on a literature survey on communication strategies brings up 2008 as a year of confusion and highlights a shift from"recognition"to"change".
Keywords: Collectivités locales françaises; Crise internationale (search for similar items in EconPapers)
Date: 2012
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Published in Politiques et Management public, 2012, 29 (3), pp.343-367. ⟨10.3166/pmp.29.343-367⟩
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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01380949
DOI: 10.3166/pmp.29.343-367
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