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Contribution à l'analyse des mécanismes de gouvernance explicatifs de la qualité de la communication financière : cas des entreprises du SBF 120

Abstract : The big French companies, which have inadvertently falsified their results, are asking for efficient governance systems, especially on the reliability of the information they are spreading.In order to reinitiate new confidence for stake holders, this thesis aims to explain the influence of governance mechanisms on the quality of financial communication. To answer this research question, we have analyzed the link between financial communication and governance. Then wecreated a formula, from current financial theory, using a set of hypotheses related to the influence ofthe financial market, the flow of capital and the board of directors on the quality of financial communication. To test these hypotheses, we have built a model to measure the quality of financial communication. After our empirical study on companies of the SBF 120, we built an empirical model explaining governance mechanisms of the financial communication‟s quality.
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https://tel.archives-ouvertes.fr/tel-00681588
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Submitted on : Wednesday, March 21, 2012 - 7:32:26 PM
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Wafae Nada Nejjar. Contribution à l'analyse des mécanismes de gouvernance explicatifs de la qualité de la communication financière : cas des entreprises du SBF 120. Gestion et management. Université d'Orléans, 2011. Français. ⟨NNT : 2011ORLE0505⟩. ⟨tel-00681588⟩

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