L'information de l'actionnaire français
Institution:
Paris 13Disciplines:
Directors:
Abstract EN:
This thesis is about the financial information communication by the french "societe anonyme" to its shareholders. A point is made over all the progress achieved in this field, as well as over the imperfections and lacks that are still existing now. This analysis is the starting point for a proposal of a complementary financial information which fits better with the needs of a common shareholder and which is concretized by : the elaboration of an evaluation file leading to samples of value, inside of which is located the company at the closing of each annual accounts; the construction of a management file including some clear economic and financial datas according to the management of the company during the last accounting year.
Abstract FR:
Cette these porte sur l'information financiere communiquee par une societe anonyme francaise a ses actionnaires. Il y est fait le point sur les progres accomplis en ce domaine, ainsi que sur les lacunes et imperfections existant neanmoins. Cette analyse sert de point de depart a une proposition d'information financiere complelemtaire, reponsant davantage aux besoins d'un actionnaire et qui se traduit par : -l'elaboration d'un dossier d'evaluation aboutissant a des fourchettes de valeur, a l'interieur desquelles se situe l'entreprise a la cloture de chaque exercice comptable -la construction d'un dossier de gestion comprenant des donnees economiques et financieres claires se rapportant a la gestion de la societe pendant l'exercice ecoule.