This paper investigates the relationship between ownership structure and voluntary earnings disclosures under high ownership concentration of French-listed firms from 1998 to 2001. The results using multinomial regression analysis show that French-listed firms are less likely to make voluntary...

This paper studies market liquidity and stock prices components of information asymmetry around non-mandated earnings announcements by focusing on effective bid-ask spreads and trading volumes. Using event study methodology for 309 voluntary earnings announcements from 1998 to 2001, we found...

The primary objective of this paper is to study the relationship between earning voluntary disclosures made by French firms managers and a set of corporate governance combined attributes. Corporate governance attributes examined in this study include ownership structure, institutional investors...

The primary objective of this paper is to examine the relationships between voluntary earning disclosures made by French-listed firms and financial analysts' behavior. This paper focuses on voluntary earnings disclosures' contribution in explaining analysts' coverage and their earnings forecasts...