TY  - BOOK
AU  - Lakhal,Faten
TI  - Corporate Governance Mechanisms and Voluntary Disclosure of Earnings in France
PY  - 2006///.
							
N1  - 30
N2  - The purpose of this paper is to study corporate governance mechanisms likely to be associated with a manager-s choice to voluntarily announce the company-s earnings in the case of a concentrated ownership market. The findings show that firms which frequently release their earnings are more inclined to have a large ownership structure, to include institutional investors among their stockholders, to have a dual-leadership structure, and to offer management stock-option plans. They also show that managers occasionally release their earnings in order to inform the market that they are doing well. Lastly, quarterly earnings announcements are associated with US listing, whereas forecast disclosures are linked with executive stock-option plans
UR  - https://shs.cairn.info/journal-accounting-auditing-control-2006-2-page-69?lang=en&redirect-ssocas=7080
ER  -