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Nature Et Caracteristiques Des Informations Utilisees Par Les Entreprises Françaises Dans Le Cadre De Leur Communication Financiere : Une Etude Empirique

Author

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  • Eric Cauvin

    (EDHEC - EDHEC Business School - UCL - Université catholique de Lille)

  • Pierre-Laurent Bescos

    (EDHEC - EDHEC Business School - UCL - Université catholique de Lille)

Abstract

L'information diffusée dans les rapports d'activité devient un enjeu de communication de plus en plus important. Les recherches conduites sur le sujet soulignent notamment que les informations non financières diffusées par les entreprises cotées en bourse sont utiles pour prévoir les performances financières futures. Mais peu de travaux existent sur la nature et les destinataires de ces informations. Aussi, l'objectif de notre communication est-elle de présenter les résultats d'une étude empirique permettant de vérifier des hypothèses portant sur les informations non financières diffusées à l'extérieur par les entreprises françaises cotées au SBF 250 dans le cadre de leur communication. Elle s'intéresse plus particulièrement aux thèmes et aux cibles de cette information.

Suggested Citation

  • Eric Cauvin & Pierre-Laurent Bescos, 2005. "Nature Et Caracteristiques Des Informations Utilisees Par Les Entreprises Françaises Dans Le Cadre De Leur Communication Financiere : Une Etude Empirique," Post-Print halshs-00581142, HAL.
    • Handle: RePEc:hal:journl:halshs-00581142
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00581142
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    References listed on IDEAS

    as
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    Cited by:

    1. Elodie Behnam, 2013. "La Lisibilite De La Communication Financiere En France : Le Cas De La Lettre Aux Actionnaires," Post-Print hal-01002368, HAL.

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