Restructuring companies and performance representation: evidence from France

Restructurations et évolution de la représentation de la performance dans le discours médiatique français

Jennifer Boutant () and Marie-Anne Verdier ()
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Jennifer Boutant: comptabilité - 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
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: Restructuring companies and performance representation: evidence from France Academic research does not consider performance only as a financial concept anymore but as a global concept involving all of the concerns of stakeholders of the firm. Therefore, we investigate which representation is given in the context of restructuring. Our results, obtain from the analysis of 1 514 press articles between 1997 and 2011, show a representation of performance based on three dimensions: social, financial and economic. Besides, if we observe an evolution of the place of these three dimensions in the representation of performance, we cannot conclude to the emergence of a corporate global representation of performance.

Keywords: "restructuring firms"; "stakeholders"; représentation; "performance"; "restructurations"; "parties prenantes" (search for similar items in EconPapers)
Date: 2015
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Published in La Revue des Sciences de Gestion, 2015, 273-274, ⟨10.3917/rsg.273.0021⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-01375802

DOI: 10.3917/rsg.273.0021

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