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Confrontation Systemes De Reporting Et Communication Financiere Des Entreprises Cotees Grace A Une Mesure De Leur Qualite

Author

Listed:
  • Florence Cavelius

    (CEROS - Centre d'Etudes et de Recherches sur les Organisations et la Stratégie - UPN - Université Paris Nanterre)

Abstract

The listed companies disclose information to their institutional investors through their internal reporting. This article suggests confronting, thanks to the use of indexes, the quality of the practices of financial communication and the systems of reporting for listed companies. It comes out from it differences in quality within the studied sample, which lead to point out a typology of practices. According to the cases, a different usefulness of information for the investor is enlightened.

Suggested Citation

  • Florence Cavelius, 2009. "Confrontation Systemes De Reporting Et Communication Financiere Des Entreprises Cotees Grace A Une Mesure De Leur Qualite," Post-Print halshs-00459355, HAL.
    • Handle: RePEc:hal:journl:halshs-00459355
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00459355
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    References listed on IDEAS

    as
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    5. John Holland, 2005. "A grounded theory of corporate disclosure," Accounting and Business Research, Taylor & Francis Journals, vol. 35(3), pages 249-267.
    Full references (including those not matched with items on IDEAS)

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