Many surveys highlight that investors feel misinformed and have difficulty understanding financial information. The financial regulatory has thus been stepped up so that listed companies provide the market with more readable, ie understandable, information. This paper aims to study the level of readability of financial information in France and the impact of regulation on the readability.
CLIL theme: 3312 -- SCIENCES ÉCONOMIQUES -- Économie publique, économie du travail et inégalités
ISBN:978-2-406-12203-6
EAN:9782406122036
ISSN: 2554-9626
DOI: 10.48611/isbn.978-2-406-12203-6.p.0109
Publisher: Classiques Garnier
Online publication: 08-25-2021
Periodicity: Biannual
Language: French
Keyword: deadability, letter to the shareholders, financial regulation, financial disclosure