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Une étude empirique des déterminants de la qualité de l'information diffusée par les entreprises françaises au cours de la période 1991-1995

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 valeurs comptables dominantes, la nature de la régulation comptable et les traditions de financement expliquent une offre d'informations caractérisée, en France, par un grand formalisme et une propension au secret. Cet article se propose de relier la qualité de l'information diffusée dans les rapports annuels d'un échantillon de 100 entreprises à différents déterminants avancés par la littérature (le statut de cotation, la diffusion du capital, la structure financière et les performances).

Suggested Citation

  • Céline Michaïlesco, 1999. "Une étude empirique des déterminants de la qualité de l'information diffusée par les entreprises françaises au cours de la période 1991-1995," Post-Print halshs-00540576, HAL.
    • Handle: RePEc:hal:journl:halshs-00540576
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00540576
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