QUELLES STRATEGIES DE DIFFUSION POUR LES ANNONCES DE REDUCTION D'EFFECTIFS ? LE CAS DES ENTREPRISES FRANCAISES COTEES

Marie-Anne Verdier ()
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Marie-Anne Verdier: CRM - Centre de Recherche en Management - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse - IAE - Institut d'Administration des Entreprises - Toulouse - CNRS - Centre National de la Recherche Scientifique

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Abstract: This article aims to study press releases issued by managers to announce workforce reductions and to examine whether disclosure strategies adopted in these press releases differ according to the cause of the operation (proactive or reactive). The content analysis leads on a sample of 88 press releases reveals three main results. First, in proactive (reactive) operations, managers announce the workforce reduction in a press release specifically issued for the event (non-specific press release). Second, information disclosed about performance is optimistic and prospective in both proactive and reactive operations. Finally, managers engage in a defensive strategy to justify the operation. This behavior is stronger in reactive operations than in proactive operations. Overall, our results provide evidence that the disclosure strategies adopted by managers are more associated with the operation than the firms' current performance.

Keywords: workforce reductions; announcements; press releases; political costs; réduction d’effectifs; annonces; communiqués de presse; coûts politiques (search for similar items in EconPapers)
Date: 2014-05-27
Note: View the original document on HAL open archive server: https://hal.science/hal-01899749v1
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Published in Mesure, évaluation, notation – les comptabilités de la société du calcul, May 2014, Lille, France. pp.cd-rom

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