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Communication financière volontaire des sociétés françaises sur l'actif immatériel et sa perception par le marché

Abstract : The purpose of this study is to explore and to better understand how French companies manage their voluntary communication on intangible assets. First of all, we peform a content analysis in order to discover the most frequent themes of this communication. We also examine the intensity of quantitative data which appears to remain quite limited. The second study is based on a factor analysis. This part of our research finds that companies adapt their communication depending on their market capitalisation and business sector. Big firms underline their reputation and market shares while small companies are more tempted to communicate on their skills and know-how. There is also a coherence between the themes of communication and the nature of company business. Finally, an observant participation performed in a team of financial analysts aims at comparing provided communication with market needs. On the basis of the results of this study, we can confirm that financial analysts are looking for quantitative data. Unfortunately, they are frequently obliged to deal with the absence of this type of information. In the face of this situation, they are able to include qualitative data in their analysis. But this task requires a lot of good intuition. More developed measure methods of intangible assets would let companies more easily meet market informational needs and consequently increase the profitability of financial communication which frequently remains expensive
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Malgorzata Guyot. Communication financière volontaire des sociétés françaises sur l'actif immatériel et sa perception par le marché. Gestion et management. Institut National des Télécommunications, 2010. Français. ⟨NNT : 2010TELE0005⟩. ⟨tel-00843590⟩

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