L'impact des informations comptables sur les rendements boursiers : étude de trois événements sur le marché français (notice n° 342445)
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|---|---|
| fixed length control field | 01503cam a2200229 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250118021405.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Elleuch, Sarra |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | L'impact des informations comptables sur les rendements boursiers : étude de trois événements sur le marché français |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2003.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 34 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Cet article a pour objectif d’identifier la réaction des investisseurs à la publication d’informations comptables par les entreprises françaises. Les résultats mettent en évidence la présence d’un effet significatif des résultats annuels et semestriels. En revanche, la publication des comptes annuels ne semble avoir aucun contenu informatif significatif. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The French Market Impact of Accounting Information : An Empirical Study of Three AnnouncementsIn this paper, we identify the security price response to French firm financial disclosures. Results indicate that annual and interim earnings announcements provide relevant information to investors, which is not the case of annual reports and accounts. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | publication des informations comptables |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | investisseurs |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | réaction |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | security price response |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | financial disclosures |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 9 | 2 | 2003-06-01 | p. 137-150 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2003-2-page-137?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2003-2-page-137?lang=fr&redirect-ssocas=7080</a> |
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