The demand and use of management control information (MCI) by Venture Capitalists (VC) are examined through a qualitative study. The latter, active investor concerned with investment return, may be interested by information traditionally reserved to the manager. The results show that the VC are implied to differing levels in obtaining MCI, which is expressed by distinct levels of involvement in the decisions. This makes it possible to enlighten a typology of the way of using this information by the VC. Nevertheless, when the VC is active, the MCI is the vector of a true partnership between manager and investor, limited by legal difficulties.
CAVÉLIUS, F. et DESSERTINE, P. (2009). Le rôle de l’information de gestion dans la relation dirigeants-actionnaires : le cas des sociétés de capital investissement. Finance Contrôle Stratégie, 2(12).