search query: @indexterm COMPANY REPORTS / total: 363
reference: 140 / 363
| Author: | Albouy, M. |
| Title: | L'information comptable et financiere periodique des entreprises cotees en question : l'experience francaise. |
| Journal: | Gestion 2000
1990 : JUN-JUL, VOL. 6:3, p. 109-121 |
| Index terms: | FINANCE ACCOUNTING INFORMATION COMPANY REPORTS MONEY MARKETS FRANCE |
| Language: | fre |
| Abstract: | The financial information, more specifically financial communication has gained great importance. In this communication process the information provided by the accounting has particular significance. Four groups of persons are distinguished who could be interested in accounting and periodical information, and have certain requirements. These four categories are the capital investors, the state, the social partners and other companies. The principal factors and perspectives of the evolution of accounting and financial information are described. The relations between the accounting information policy and the functioning of the financial markets are analysed. |
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