Structure de propriété et communication financière des entreprises françaises

Réal Labelle and Alain Schatt

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Abstract: The objective of this empirical study is to test the hypothesized relation between ownership structure and the quality of financial reporting of French firms. The results confirm that the relation between shareholding dilution and the quality of investors' relations is not linear but curvilinear.

Keywords: financial disclosure; relations with investors; annual report; ownership structure; communication financière; relations avec les investisseurs; rapports annuels; structure de propriété (search for similar items in EconPapers)
Date: 2005-09
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Citations: View citations in EconPapers (6)

Published in Finance Contrôle Stratégie, 2005, 8 (3), pp.77-104

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Journal Article: Structure de propriété et communication financière des entreprises françaises (2005)
Working Paper: Structure de propriété et communication financière des entreprises françaises (2003)
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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00008421

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