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Theses

La valeur informationnelle du capital immatériel : application aux entreprises technologiques nouvellement introduites en bourse (1997-2004)

Abstract : This thesis explores the informational value of intellectual capital in IPO context. We
aim to contribute further evidence to the understanding of the association between disclosure on intellectual capital and valuation of the firm. We defend the argument according to which the quality of informational effort done by high technology firms on its intellectual capital is perceived as a signal by capital markets. Empirical evidence of this research question is developed in the document. Using a Delphi methodology, we define the informational effort perceived as relevant from a capital market perspective. Then using a content analysis, we develop an index to measure disclosure on each prospectus. As a last point, we test the existence of any association between the quality of disclosure, underpricing and survival on the long term.
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https://tel.archives-ouvertes.fr/tel-00164632
Contributor : Yosra Bejar <>
Submitted on : Sunday, July 22, 2007 - 8:49:17 PM
Last modification on : Friday, October 23, 2020 - 4:53:01 PM
Long-term archiving on: : Thursday, April 8, 2010 - 11:46:07 PM

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  • HAL Id : tel-00164632, version 1

Citation

Yosra Bejar. La valeur informationnelle du capital immatériel : application aux entreprises technologiques nouvellement introduites en bourse (1997-2004). Gestion et management. Université Paris Dauphine - Paris IX, 2006. Français. ⟨tel-00164632⟩

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