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Les Informations Sur La Performance Contenues Dans Les Rapports De Gestion : Une Etude Exploratoire

Author

Listed:
  • Lionel Escaffre

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

Abstract

L'objet de cet article est d'analyser les informations sur la performance qui sont contenues dans les rapports de gestion. Malgré les indications du code de commerce qui le définit comme un document d'information sur la performance, les résultats montrent que cet outil de communication n'est pas standardisé et est rédigé de manière très différente d'un groupe à un autre. Si le lien entre le secteur d'activité et la nature le contenu de l'information sur la performance n'est pas établi, la présente étude montre qu'il existe une certaine association entre l'information actionariale et l'information sur le capital immatériel.

Suggested Citation

  • Lionel Escaffre, 2000. "Les Informations Sur La Performance Contenues Dans Les Rapports De Gestion : Une Etude Exploratoire," Post-Print halshs-00587453, HAL.
    • Handle: RePEc:hal:journl:halshs-00587453
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00587453
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    Cited by:

    1. Drolet, Steve & LeBel, Luc, 2010. "Forest harvesting entrepreneurs, perception of their business status and its influence on performance evaluation," Forest Policy and Economics, Elsevier, vol. 12(4), pages 287-298, April.

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