IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00581204.html
   My bibliography  Save this paper

Le Rapport Annuel Aux Actionnaires : En Voie De Disparition?

Author

Listed:
  • Aline Girard

    (Service de l'enseignement des sciences comptables - HEC Montréal - HEC Montréal)

  • Philémon Rakotonjanahary

    (Service de l'enseignement des sciences comptables - HEC Montréal - HEC Montréal)

Abstract

La pratique traditionnelle des sociétés ouvertes à faire parvenir, de façon systématique, un rapport annuel global à leurs actionnaires est en voie de disparition en Amérique du Nord. En effet, plusieurs sociétés américaines et canadiennes, sous prétexte de déposer leurs informations comptables et financières auprès des autorités en valeurs mobilières ou sur leur site Web, abandonnent la production et l'envoi direct du rapport annuel global à leurs actionnaires. Une confusion règne entre la responsabilité d'information et la responsabilité de communication. Dans le contexte actuel de surveillance et d'amélioration de la gouvernance des entreprises, les sociétés abandonnant l'envoi systématique d'un rapport annuel global à leurs actionnaires s'acquittent-elles vraiment de leur responsabilité de communication? C'est la question à laquelle cet article tente de répondre.

Suggested Citation

  • Aline Girard & Philémon Rakotonjanahary, 2005. "Le Rapport Annuel Aux Actionnaires : En Voie De Disparition?," Post-Print halshs-00581204, HAL.
    • Handle: RePEc:hal:journl:halshs-00581204
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00581204
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00581204/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Beattie, Vivien & Pratt, Ken, 2003. "Issues concerning web-based business reporting: an analysis of the views of interested parties," The British Accounting Review, Elsevier, vol. 35(2), pages 155-187.
    2. Kristi Yuthas & Rodney Rogers & Jesse F. Dillard, 2002. "Communicative Action and Corporate Annual Reports," Journal of Business Ethics, Springer, vol. 41(1), pages 141-157, November.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Maria-Silvia Sandulescu, 2017. "Impression management – an international perspective," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(148), pages 605-605.
    2. Leung, Sidney & Parker, Lee & Courtis, John, 2015. "Impression management through minimal narrative disclosure in annual reports," The British Accounting Review, Elsevier, vol. 47(3), pages 275-289.
    3. Beattie, Vivien & Goodacre, Alan & Thomson, Sarah Jane, 2006. "International lease-accounting reform and economic consequences: The views of U.K. users and preparers," The International Journal of Accounting, Elsevier, vol. 41(1), pages 75-103.
    4. Power, Sean Bradley & Brennan, Niamh M., 2022. "Accounting as a dehumanizing force in colonial rhetoric: Quantifying native peoples in annual reports," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 87(C).
    5. Robert Audi & Tim Loughran & Bill McDonald, 2016. "Trust, but Verify: MD&A Language and the Role of Trust in Corporate Culture," Journal of Business Ethics, Springer, vol. 139(3), pages 551-561, December.
    6. Yousef Ali Alwardat, 2020. "Internet Financial Reporting Disclosure in the Saudi Listed Manufacturing Companies," Business and Management Research, Business and Management Research, Sciedu Press, vol. 9(3), pages 1-13, September.
    7. Sylvie Héroux & Anne Fortin, 2013. "Exploring information technology governance and control of web site content: a comparative case study," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(3), pages 673-721, August.
    8. Saverio Bozzolan & Charles Cho & Giovanna Michelon, 2015. "Impression Management and Organizational Audiences: The Fiat Group Case," Journal of Business Ethics, Springer, vol. 126(1), pages 143-165, January.
    9. Schulze, Milan, 2022. "Digitalisierung in der Finanzberichterstattung – Folgen und Konsequenzen für den Einsatz des neuen Mediums [Digital Financial Reporting – Consequences and Implications for the Use of the New Medium," Junior Management Science (JUMS), Junior Management Science e. V., vol. 7(4), pages 1001-1031.
    10. Ronald J. Balvers & John F. Gaski & Bill McDonald, 2016. "Financial Disclosure and Customer Satisfaction: Do Companies Talking the Talk Actually Walk the Walk?," Journal of Business Ethics, Springer, vol. 139(1), pages 29-45, November.
    11. Cho, Charles H. & Roberts, Robin W. & Patten, Dennis M., 2010. "The language of US corporate environmental disclosure," Accounting, Organizations and Society, Elsevier, vol. 35(4), pages 431-443, May.
    12. Dongwook Kim & Sungbum Kim, 2017. "Sustainable Supply Chain Based on News Articles and Sustainability Reports: Text Mining with Leximancer and DICTION," Sustainability, MDPI, vol. 9(6), pages 1-44, June.
    13. Raf Orens & Walter Aerts & Denis Cormier, 2010. "Web‐Based Non‐Financial Disclosure and Cost of Finance," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(9‐10), pages 1057-1093, November.
    14. Bai, Tao & Liesch, Peter, 2022. "Organizational goals and resource allocation to overseas foreign direct investment," Journal of World Business, Elsevier, vol. 57(3).
    15. Brennan, Niamh M. & Daly, Caroline A. & Harrington, Claire S., 2010. "Rhetoric, argument and impression management in hostile takeover defence documents," The British Accounting Review, Elsevier, vol. 42(4), pages 253-268.
    16. Arslan-Ayaydin, Özgür & Bishara, Norman & Thewissen, James & Torsin, Wouter, 2020. "Managerial career concerns and the content of corporate disclosures: An analysis of the tone of earnings press releases," International Review of Financial Analysis, Elsevier, vol. 72(C).
    17. Craig, Russell J. & Brennan, Niamh M., 2012. "An exploration of the relationship between language choice in CEO letters to shareholders and corporate reputation," Accounting forum, Elsevier, vol. 36(3), pages 166-177.
    18. Beattie, Vivien, 2005. "Moving the financial accounting research front forward: the UK contribution," The British Accounting Review, Elsevier, vol. 37(1), pages 85-114.
    19. García-Sánchez, Isabel-María & Suárez-Fernández, Oscar & Martínez-Ferrero, Jennifer, 2019. "Female directors and impression management in sustainability reporting," International Business Review, Elsevier, vol. 28(2), pages 359-374.
    20. Yekini, Liafisu Sina & Wisniewski, Tomasz Piotr & Millo, Yuval, 2016. "Market reaction to the positiveness of annual report narratives," The British Accounting Review, Elsevier, vol. 48(4), pages 415-430.

    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-00581204. 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.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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.