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La stratégie de communication financière des entreprises – le cas de la diffusion d'informations sur le capital immatériel

Author

Listed:
  • Céline Michaïlesco

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

Les entreprises adoptent de véritables stratégies de communication financière qui ont un impact sur le contenu des rapports annuels. Cette communication présente une étude de la diffusion d'informations volontaires sur le capital immatériel par la méthode de l'analyse de contenu. Les résultats indiquent que cette offre répond à des objectifs stratégiques de légitimation de l'entreprise.

Suggested Citation

  • Céline Michaïlesco, 2001. "La stratégie de communication financière des entreprises – le cas de la diffusion d'informations sur le capital immatériel," Post-Print halshs-00540568, HAL.
    • Handle: RePEc:hal:journl:halshs-00540568
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00540568
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