The listed companies disclose information to their institutional investors through their internal reporting. This article suggests confronting, thanks to the use of indexes, the quality of the practices of financial communication and the systems of reporting for listed companies.
It comes out from it differences in quality within the studied sample, which lead to point out a typology of practices. According to the cases, a different usefulness of information for the investor is enlightened.
CAVÉLIUS, F. (2009). Confrontation systèmes de reporting et communication financière grâce à une mesure de leur qualité. Dans: 30 ème Congrès de l’Association Francophone de Comptabilité. Strasbourg: AFC.