CONFRONTATION SYSTEMES DE REPORTING ET COMMUNICATION FINANCIERE DES ENTREPRISES COTEES GRACE A UNE MESURE DE LEUR QUALITE

Florence Cavelius
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Florence Cavelius: CEROS - Centre d'Etudes et de Recherches sur les Organisations et la Stratégie - UPN - Université Paris Nanterre

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Abstract: The listed companies disclose information to their institutional investors through their internal reporting. This article suggests confronting, thanks to the use of indexes, the quality of the practices of financial communication and the systems of reporting for listed companies. It comes out from it differences in quality within the studied sample, which lead to point out a typology of practices. According to the cases, a different usefulness of information for the investor is enlightened.

Keywords: financial communication; quality of information; public and private disclosure; indexes; reporting; communication financière; qualité de l'information; diffusion publique et privée; indices (search for similar items in EconPapers)
Date: 2009-05-27
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00459355
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Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM

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