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Les Etudes Portant Sur Les Determinants D'Une Publication Volontaire D'Informations Au Sein Des Rapports Annuels : L'Interet De La Realisation D'Une Analyse Multi-Echantillons / Multi-Periodes

Author

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  • Marc de Bourmont

    (EM - EMLyon Business School)

Abstract

De nombreuses études ont été réalisées sur le thème des déterminants d'une publication volontaire d'informations au sein des rapports annuels. Le but de ces recherches est de tenter d'expliquer des différences concernant les niveaux de publication volontaire recensés au sein des rapports annuels d'un échantillon d'entreprises par un certain nombre de caractéristiques (déterminants) de ces entreprises (comme par exemple la taille, le statut de cotation, la renommée des auditeurs, le niveau d'endettement ou encore le niveau de profitabilité des entreprises observées, etc.). Les auteurs de ce type de recherches n'ayant recouru en règle générale qu'à des analyses en coupe transversale, le but de cet article est de répondre à la question de recherche duale suivante : d'une part, les résultats de ce type d'études sont-ils stables dans le temps et, d'autre part, les résultats de ce type d'études seront-ils identiques si l'analyse est réalisée non pas à partir de l'étude d'un échantillon d'entreprises unique mais à partir de l'étude d'échantillons de taille et de composition différentes ? Pour répondre à cette question, nous avons analysé, sur 3 années consécutives (2002, 2003 et 2004), les rapports annuels d'entreprises faisant partie de l'indice SBF 250, en nous intéressant à la quantité d'informations publiées à propos des activités de recherche et développement (R&D) au sein des rapports annuels de ces entreprises. Nous avons ainsi recensé, au sein de chacun des rapports annuels, les informations relatives à la R&D sous la forme d'un score de dénombrement, et avons créé trois catégories d'échantillons de taille et de composition différentes. Les tests que nous avons réalisés (analyses en coupe instantanée et régressions en données de panel) montrent que les résultats obtenus peuvent être pour partie dépendants de considérations méthodologiques, mettant en lumière l'intérêt de la réalisation d'une analyse multiéchantillons / multi-périodes, comme cela avait été préconisé par Ball et Foster(1982).

Suggested Citation

  • Marc de Bourmont, 2010. "Les Etudes Portant Sur Les Determinants D'Une Publication Volontaire D'Informations Au Sein Des Rapports Annuels : L'Interet De La Realisation D'Une Analyse Multi-Echantillons / Multi-Periodes," Post-Print hal-00481107, HAL.
    • Handle: RePEc:hal:journl:hal-00481107
    Note: View the original document on HAL open archive server: https://hal.science/hal-00481107
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    References listed on IDEAS

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