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Gouvernance et pratiques de la communication financière : une étude empirique dans les sociétés anonymes camerounaises

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  • Dagobert NGONGANG

Abstract

Cette étude a pour objectif, d’une part, de présenter les mécanismes de gouvernance et les pratiques de communication financière et d’autre part, d’analyser les implications des structures organisationnelles et dirigeantes respectivement sur la qualité et l’étendue de la communication financière dans les sociétés anonymes camerounaises. Utilisant une approche explicative et sur la base d’un échantillon constitué de 78 sociétés anonymes, l’étude note que la pratique de la communication financière est faible sur les aspects qualitatif et étendue. Les résultats montrent un lien statistiquement significatif entre les structures dirigeantes et organisationnelles, et la pratique de la communication financière.

Suggested Citation

  • Dagobert NGONGANG, 2011. "Gouvernance et pratiques de la communication financière : une étude empirique dans les sociétés anonymes camerounaises," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 2(1), April.
    • Handle: RePEc:jaf:journl:v:2:y:2011:i:1:n:10
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    More about this item

    Keywords

    Gouvernance; Pratique de la communication financière; Qualité; Etendue; Société anonyme; Governance; Financial communication practice; Quality; Spread; Public Limited Company;
    All these keywords.

    JEL classification:

    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration
    • N8 - Economic History - - Micro-Business History
    • G3 - Financial Economics - - Corporate Finance and Governance

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