Governance and Practices of Financial Communication: An Empirical Study in Cameroonian Companies

Authors

  • Dagobert NGONGANG FSEG - Université de Ngaoundéré - B.P. : 454 Ngaoundéré – CAMEROUN

DOI:

https://doi.org/10.59051/joaf.v2i1.11

Keywords:

Governance, Financial communication practice, Quality, Spread, Public Limited Company

Abstract

The objective of this study is to present the governance mechanism and the communication practices on one hand and to analyse on the other hand the implications of the organisational and management structure respectively, on the quality and the financial communication spread of Cameroonian Public Limited Companies (PLC).

Using an explanatory approach and based on the sample of 78 Public Limited Companies, the study notice that the financial communication practices is weak in terms of quality and spread. The results show that, there is a statistical link between the management and organisational structures and the practice of financial communication.

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Author Biography

  • Dagobert NGONGANG, FSEG - Université de Ngaoundéré - B.P. : 454 Ngaoundéré – CAMEROUN

    Dr. Dagobert NGONGANG, chargé de cours, est actuellement chef de département de comptabilité – finance à la Faculté des Sciences Economiques et de Gestion de l’Université de Ngaoundéré (Cameroun). Membre du Laboratoire de Recherche en Economie et Gestion des Organisation (LARIGO), ses domaines de recherche portent principalement sur le système d’information et le financement des PME. Il est auteur de plusieurs articles et communications publiés aux niveaux national et international.

References

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Published

2011-04-04

Issue

Vol. 2 No. 1 (2011): Spring 2011

Section

Articles

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How to Cite

Governance and Practices of Financial Communication: An Empirical Study in Cameroonian Companies. (2011). Journal of Academic Finance, 2(1). https://doi.org/10.59051/joaf.v2i1.11

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