L’insertion d’éléments visuels dans les documents d’enregistrements universels – pratiques du SBF 120

Céline Michaïlesco, Karine Fabre and Bruno Oxibar ()
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Céline Michaïlesco: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique
Karine Fabre: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique
Bruno Oxibar: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: Registration documents include visuals, in varying degrees from one company to another. Using a quantitative approach, this study aims at identifying the explanatory variables of this insertion among SBF120 companies. Using the theoretical framework of organizational façades, the statistical results show that the aim of visual inclusion is to send an implicit message about the link between size, board efficiency and financial performance. These visuals contribute to the construction of the reputational façade desired by companies in their reporting to their stakeholders

Keywords: visuels; légitimité; gouvernance; document d’enregistrement universel (search for similar items in EconPapers)
Date: 2023-11
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Published in Workshop Master CCA - Images et comptabilité, Nov 2023, Nancy, France

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04331958

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