The readability of financial communication in France

La lisibilité de la communication financière en France

Elodie Behnam (lodie.behnam@em-strasbourg.eu)
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Elodie Behnam: EM Strasbourg - École de Management de Strasbourg = EM Strasbourg Business School

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Abstract: Many surveys highlight that investors feel misinformed and have difficulty understanding financial information. The financial regulatory has thus been stepped up so that listed companies provide the market with more readable, ie understandable, information. This paper aims to study the level of readability of financial information in France and the impact of regulation on the readability.

Keywords: deadability; letter to the shareholders; financial regulation; financial disclosure; lisibilité; lettre aux actionnaires; réglementation financière; communication financière (search for similar items in EconPapers)
Date: 2021-08-25
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Published in Entreprise & société, 2021, Entreprise & Société 2021 – 1, n° 9, 2021 – 1 (n° 9), pp.109-123. ⟨10.48611/isbn.978-2-406-12203-6.p.0109⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03326295

DOI: 10.48611/isbn.978-2-406-12203-6.p.0109

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