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La Verification Societale Influence-T-Elle La Performance Financiere ?

Author

Listed:
  • Isabelle Martinez

    (LGCO - Laboratoire Gouvernance et Contrôle Organisationnel - UT3 - Université Toulouse III - Paul Sabatier - UT - Université de Toulouse)

  • Claire Gillet

    (MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School)

Abstract

Cet article étudie l'impact de la vérification des informations sociétales sur la performance financière des entreprises. La question de recherche est la suivante : la mise en place d'une vérification sociétale at -elle une influence sur le marché financier et si oui, de quelle nature est cette influence ? L'étude empirique porte sur les entreprises du SBF 120 et sur 2007-2010, période au cours de laquelle la vérification sociétale est une pratique discrétionnaire. Le calcul des rendements boursiers anormaux met en exergue une absence de réaction des cours boursiers autour de la date de signature des rapports de vérification sociétale. Nos résultats vont donc dans le sens d'une absence de relation entre performances financière et extra-financière.

Suggested Citation

  • Isabelle Martinez & Claire Gillet, 2014. "La Verification Societale Influence-T-Elle La Performance Financiere ?," Post-Print hal-01899055, HAL.
    • Handle: RePEc:hal:journl:hal-01899055
    Note: View the original document on HAL open archive server: https://hal.science/hal-01899055
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    References listed on IDEAS

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