The current study investigates the determinants of going private (GP) in France. It contrasts a sample of 161 firms that went private between 1997 and 2009 with a propensity-score-matched sample of firms that remained public during the same period. The results indicate that, unlike for firms...

Purpose – The purpose of this paper is to consider the determinants of web‐based corporate reporting by French‐listed firms. Design/methodology/approach – The paper is based on a literature review of the determinants of web‐based corporate disclosures and is both descriptive and...

Purpose – The purpose of this paper is to add to the understanding of the monitoring role of multiple large shareholders (MLS) by examining their impact on the informativeness of firms' earnings. Design/methodology/approach – The paper uses regression models that relate earnings to stock...

Purpose – The purpose of this paper is to add to the understanding of the monitoring role of multiple large shareholders (MLS) by examining their impact on the informativeness of firms' earnings. Design/methodology/approach – The paper uses regression models that relate earnings to stock...

Purpose - The purpose of this paper is to add to our understanding of the monitoring role of multiple large shareholders by examining their impact on the informativeness of firms' earnings. Design/methodology/approach - We use regression models that relate earnings to stock returns for a sample...

The purpose of this study is to investigate the effect of ownership structure on derivatives' use policy. Using data for 262 French non-financial listed firms, the results show that the two decisions of whether to use derivatives or not and the extent of derivatives use are not affected by the...

(VF)En France, les actions à droit de vote double, les actions sans droit de vote et les participations indirectes, croisées ou pyramidales, permettent de contrôler une société avec un apport minimal en capital. Cet article analyse l’utilisation et l’effet de levier de ces mécanismes...