IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-00677142.html
   My bibliography  Save this paper

Contrôle institutionnel et valorisation des résultats comptables

Author

Listed:
  • Ramzi Benkraiem

    (LEM - Lille - Economie et Management - Université de Lille, Sciences et Technologies - CNRS - Centre National de la Recherche Scientifique)

Abstract

[English below ] Récemment, le contrôle que peuvent exercer les investisseurs institutionnels sur les sociétés a suscité l'intérêt aussi bien des chercheurs que des professionnels de la scène financière. Cette étude a pour objectif d'examiner l'influence du contrôle institutionnel sur la valorisation des résultats comptables par le marché boursier français. Les résultats de notre analyse montrent que, lorsque les investisseurs institutionnels détiennent une proportion significative du capital, ils exercent un contrôle actif et augmentent le pouvoir informatif des résultats comptables. [English] Recently, the monitoring that institutional investors can exert on firms aroused the interest of researchers as well as professionals of the financial scene. This study aims to examine the influence of the institutional monitoring on the pricing of earnings by the French stock market. The results of our analysis show that, when the institutional investors hold a significant proportion of capital, they apply an active monitoring and increase the informativeness of earnings.
(This abstract was borrowed from another version of this item.)

Suggested Citation

  • Ramzi Benkraiem, 2009. "Contrôle institutionnel et valorisation des résultats comptables," Post-Print hal-00677142, HAL.
    • Handle: RePEc:hal:journl:hal-00677142
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Other versions of this item:

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-00677142. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.