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Publication d'informations sur le capital immatériel et attentes des investisseurs : une étude exploratoire par la méthode Delphi

Author

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  • Yosra Bejar

Abstract

Following an opinion study developed with financial analysts and portfolio managers, we have identified a list of information most likely used by investors in order to make investment decisions. Through their answers to the Delphi methodology, the existence of a consensus about 19 pieces of information on intellectual capital, likely to be published, was proved. A comparison between financial analysts? and portfolio managers? responses show that there is no difference in their opinion. The two groups of experts seem to be conceding the same importance to the different selected information on the list. This result can justify the exclusive interviewing of financial analysts to account for investors? information needs in next researches.

Suggested Citation

  • Yosra Bejar, 2009. "Publication d'informations sur le capital immatériel et attentes des investisseurs : une étude exploratoire par la méthode Delphi," ACCRA, Association francophone de comptabilité, vol. 15(2), pages 165-192.
    • Handle: RePEc:cai:accafc:cca_152_0165
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    Citations

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    Cited by:

    1. Frédéric Bertrand & Charlotte Disle & Nathalie Gonthier Besacier & Stéphane Périer & Philippe Protin, 2012. "Business Model et information financière," Post-Print halshs-00853789, HAL.
    2. Frédéric Bertrand & Charlotte Disle & Nathalie Gonthier-Besacier & Stéphane Périer & Philippe Protin, 2012. "Business Model et information financière," Post-Print hal-00691184, HAL.
    3. Charlotte Disle & Philippe Protin & Nathalie Gonthier-Besacier & Frédéric Bertrand & Stéphane Périer, 2016. "Divulgation volontaire sur le Business model : le cas des entreprises du CAC40," Post-Print hal-01900531, HAL.
    4. Nathalie Gonthier-Besacier & Charlotte Disle & Philippe Protin, 2015. "L'utilité perçue du concept de business model par les analystes financiers," Post-Print hal-01188580, HAL.

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