IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00558437.html
   My bibliography  Save this paper

La communication financière et la structure de propriété : Le cas français

Author

Listed:
  • Chiraz Ben Ali

    (CREFIGE - CENTRE DE RECHERCHE EUROPEEN EN FINANCE ET GESTION - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres)

  • Mireille Gettler Summa

    (CEREMADE - CEntre de REcherches en MAthématiques de la DEcision - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

Ce papier étudie les aspects de la structure de propriété qui influent la qualité de la communication financière sur un marché où l'actionnariat est concentré. La théorie d'agence propose un cadre de recherche intéressant liant la décision de publication à la structure de propriété. Les résultats de l'étude montrent que les entreprises ayant une bonne communication financière sont plus amenées à avoir des structures d'actionnariat peu concentrées, proposent des plans de stock-options à leurs dirigeants, n'ont pas de droits de vote double, font partie de l'indice CAC40 et sont cotées sur le marché américain.

Suggested Citation

  • Chiraz Ben Ali & Mireille Gettler Summa, 2006. "La communication financière et la structure de propriété : Le cas français," Post-Print halshs-00558437, HAL.
    • Handle: RePEc:hal:journl:halshs-00558437
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00558437
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00558437/document
    Download Restriction: no
    ---><---

    Other versions of this item:

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Charlotte Disle & Philippe Protin & Nathalie Gonthier-Besacier & Frédéric Bertrand & Stéphane Périer, 2016. "Divulgation volontaire sur le Business model : le cas des entreprises du CAC40," Post-Print hal-01900531, HAL.
    2. Mélanie Croquet & Laeticia Pozniak & Olivier Colot, 2014. "La Qualité De L'Information Financière Est-Elle Liée À La Structure Du Capital ? Le Cas Des Blue Chips Et Small Caps Belges," Post-Print hal-01899079, HAL.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00558437. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.