1 juin 2005
Yosra Bejar, « «Intellectual Capital and market information needs in French IPO context» », HAL-SHS : économie et finance, ID : 10670/1.s1p9mq
In recent years, a big evolution of investors' needs in financial information wasrecorded. As firms increasingly base their value on know-how and other intangibles, ademand for information on knowledge-based resources is growing. Recently the importanceof such communication on initial public offering prospectuses was underlined. This importance was confirmed in French context where the firms' will to satisfy these new investors' information needs obeys signalhypotheses.