Communication financière sur les sites Internet des groupes cotés français

Financial reporting on the Internet has been discussed in several studies from overseas. At the same time, French and international regulators tried to control these practices. This study proceeds to the valuation of the French standards dealing with corporate financial reporting on the Internet. Then we examine the use of the Internet for the disclosure of financial information by the 40 biggest French companies. Furthermore, our study attempts to identify the variables that could have some influence on the reporting practices of those companies. Finally, we conclude to an homogeneity of the presentation and content of corporate financial information disclosed on the Internet by the companies studied.