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Les déterminants de la communication financière des entreprises françaises à travers le Web

Author

Listed:
  • Hamadi Matoussi

    (ISCAE - ISCAE)

  • Robert Paturel

    (ERMMES - Laboratoire d'Etudes et de Recherche Méditerranéennes en Management des Entreprises - UTLN - Université de Toulon)

  • Saloua Jouini

    (ERMMES - Laboratoire d'Etudes et de Recherche Méditerranéennes en Management des Entreprises - UTLN - Université de Toulon)

Abstract

Cette étude développe et teste empiriquement un modèle afin d'étudier la décision de publier des informations financières et comptables par les entreprises françaises à travers le Web. En premier temps, nous allons proposer une revue de la littérature qui a été faite dans ce domaine. Ensuite, nous allons essayer d'identifier, dans le cadre de la théorie d'agence, du signal et de la théorie des coûts d'information, les déterminants de la présentation en ligne des informations. Les résultats montrent que la diffusion du capital, la performance économique et le risque concurrentiel ont une influence importante alors que la place de cotation, l'appel au financement externe et l'endettement privé ne constituent pas des déterminants du niveau de divulgation volontaire d'information à travers les sites Web des entreprises françaises

Suggested Citation

  • Hamadi Matoussi & Robert Paturel & Saloua Jouini, 2006. "Les déterminants de la communication financière des entreprises françaises à travers le Web," Post-Print halshs-00558050, HAL.
    • Handle: RePEc:hal:journl:halshs-00558050
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00558050
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    Citations

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    Cited by:

    1. Leila GHARSELLAOUI & Anis JARBOUI, 2017. "Impact de l’interaction de la qualité d’audit et de la propriété institutionnelle sur la transparence de la communication financière : cas des entreprises cotées à la BVMT," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 8(1), June.
    2. Laetitia Pozniak & Perrine Ferauge, 2015. "Determinants Of Internet Corporate Social Responsibility Communication: Evidence From France," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 9(2), pages 53-63.
    3. Laetitia Pozniak, 2013. "Internet Financial Communication: Evidence from Unregulated Markets of Brussels and Paris," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 7(5), pages 107-122.
    4. Leila GHARSELLAOUI & Anis JARBOUI, 2017. "Impact de l’interaction de la qualité d’audit et de la propriété institutionnelle sur la transparence de la communication financière : cas des entreprises cotées à la BVMT," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 8(1), June.
    5. Laetitia Pozniak & Perrine Ferauge & Laurent Arnone & Angy Geerts, 2011. "Determinants Of Internet Corporate Social Responsibility Communication," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 5(4), pages 1-14.
    6. Laetitia Pozniak, 2015. "Unregulated Markets And Internet Financial Communication: Qualitative And Quantitative Approaches," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 6(1), pages 109-120.

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