CONFIGURATIONS DU REPORTING INTERNE ET PRATIQUES DE COMMUNICATION FINANCIERE : CONTRIBUTION A LA CONNAISSANCE DE LEUR CONSTRUCTION RECIPROQUE

The institutional investors wish to have management control information, more relevant to inform them about the future value of their investment. Still, this information comes from the internal reporting systems of the firms. This paper suggests analyzing, in the form of a qualitative study, the possible interactions between internal reporting systems and information disclosed. It points out interactions or breaks between management control systems and information disclosed, according to the investors' power, to the will to communicate and to the internal choice of management.