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La transparence : outil de conciliation de la finance et du management

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  • Jean-Christophe Duhamel
  • Bjorn Fasterling
  • Catherine Refait-Alexandre

Abstract

We undertake a bi-disciplinary approach (law and finance) to analyse corporate transparency as a means of conciliation between investors and management. While transparency can instil investor confidence by reducing information asymmetries, transparency may also become the source of tension between the managerial and financial spheres. Tensions arise, in particular, in the fields of ongoing disclosure obligations, disclosure of subjective information, and legal obligations of companies facing market rumours.

Suggested Citation

  • Jean-Christophe Duhamel & Bjorn Fasterling & Catherine Refait-Alexandre, 2009. "La transparence : outil de conciliation de la finance et du management," Revue française de gestion, Lavoisier, vol. 0(8), pages 59-75.
    • Handle: RePEc:cai:rfglav:rfg_198_0059
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    Cited by:

    1. Björn Fasterling, 2012. "Development of Norms Through Compliance Disclosure," Journal of Business Ethics, Springer, vol. 106(1), pages 73-87, March.

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