While finances are known to be a source of uncertainty for couples (Knobloch, 2008), the specific sources of financial ambiguity and the ways in which they are appraised and negotiated have not been explored. Framed by the lens of Uncertainty Management Theory (UMT; Brashers, 2001), the current study used face-to-face, semi-structured interviews of 40 diverse participants in married or cohabiting relationships to provide new insight into uncertainty management. The investigation uncovered the types of uncertainty experienced by participants (economic, personal, family, communication, and chronic), the ways in which people managed uncertainty (reducing, maintaining, and adapting to it through a variety of practical strategies), and barriers to uncertainty management (information, time management, sociocultural, and communication obstacles), shedding light on why people are (not) successful in managing their finances. Consistent with the tenets of UMT (Brashers, 2001), communication (or lack thereof) was critical to the process of uncertainty management, particularly with respect to reducing and maintaining uncertainty. However, this study uniquely found that collective negotiation of financial uncertainty was particularly salient. In many ways, financial uncertainty management can be conceptualized as a joint enterprise. Just as individuals negotiate uncertainty by seeking information through computer-mediated communication (e.g., the internet), mass media (e.g., magazines), and external interpersonal sources (e.g., financial advisors), this investigation found that people frequently negotiated their uncertainty with their romantic partner through communal coping. This study provides important insight into the ways in which financial uncertainty can influence people's communication, behavior, and relationships and proposes extending the theory to take into account the role that dyads, culture, and individual factors can play in shaping uncertainty management. / text

Les manipulations qui ont faussé les résultats des grandes entreprises françaises ont remis en cause l‟efficacité des systèmes de gouvernance et ont suscité de multiples interrogations relatives à la fiabilité et la qualité des informations qu‟elles diffusent.Afin de trouver les éléments qui permettront d‟instaurer à nouveau un climat de confiance, cette thèse a pour objectif de déterminer les mécanismes de gouvernance explicatifs de la qualité de la communication financière. Pour répondre à cette problématique de recherche, nous avons analysé le lien entre la communication financière et la gouvernance puis, nous avons formulé, à partir des théories financières, un ensemble d‟hypothèses relatives à l‟influence du marché financier, de la géographie du capital et du conseil d‟administration sur la qualité de la communication financière.Pour tester ces hypothèses de recherche, nous avons construit un indice de mesure de la qualité de la communication financière. Une fois cet indice appliqué aux entreprises de notre échantillon, nous avons procédé à une analyse univariée et une analyse multivariée pour au final construire un modèle empirique des mécanismes de gouvernance explicatifs de la qualité de la communication financière des entreprises du SBF 120. / The big French companies, which have inadvertently falsified their results, are asking for efficient governance systems, especially on the reliability of the information they are spreading.In order to reinitiate new confidence for stake holders, this thesis aims to explain the influence of governance mechanisms on the quality of financial communication. To answer this research question, we have analyzed the link between financial communication and governance. Then wecreated a formula, from current financial theory, using a set of hypotheses related to the influence ofthe financial market, the flow of capital and the board of directors on the quality of financial communication. To test these hypotheses, we have built a model to measure the quality of financial communication. After our empirical study on companies of the SBF 120, we built an empirical model explaining governance mechanisms of the financial communication‟s quality.

Cette étude a pour objectif d'explorer et de mieux comprendre cette communication financière volontaire de sociétés françaises sur l'actf immatériel. Tout d'abord, à travers une analyse de contenu, nous découvrons les thèmes abordés par les entreprises. Nous nous interrogeons également sur l'intensité du contenu quantitatif, qui malheureusement s'avère relativement faible. Ensuite, l'analyse factorielle des correspondances nous permet de constater que les sociétés adaptent leur communication en fonction de leur taille et de leur secteur d'activité. Les grandes sociétés semblent mettre l'accent sur leur réputation et leur position sur le marché tandis que les plus petites soulignent leurs compétences et leur savoir-faire. Par ailleurs, les thèmes de communication restent cohérents avec la nature de l'activité des sociétés. Enfin, dans l'objectif de confronter cette communication avec la perception du marché, nous menons une observation participante au sein d'un bureau d'analystes financiers. Cette dernière étude nous permet de remarquer que les analystes sont effectivement à la recherche de données chiffrées et qu'ils doivent souvent faire face à l'absence de ce type de données. Cependant, ils sont également capables d'intégrer dans leurs analyses les données qualitatives. Mais elles sont intégrées de manière plus intuitive. Une meilleure prise en compte de l'actif immatériel dans les méthodes de mesure permettrait aux entreprise de mieux répondre aux besoins du marché et ainsi d'augmenter la rentabilité des actions de communication financière qui sont souvent coûteuses / The purpose of this study is to explore and to better understand how French companies manage their voluntary communication on intangible assets. First of all, we peform a content analysis in order to discover the most frequent themes of this communication. We also examine the intensity of quantitative data which appears to remain quite limited. The second study is based on a factor analysis. This part of our research finds that companies adapt their communication depending on their market capitalisation and business sector. Big firms underline their reputation and market shares while small companies are more tempted to communicate on their skills and know-how. There is also a coherence between the themes of communication and the nature of company business. Finally, an observant participation performed in a team of financial analysts aims at comparing provided communication with market needs. On the basis of the results of this study, we can confirm that financial analysts are looking for quantitative data. Unfortunately, they are frequently obliged to deal with the absence of this type of information. In the face of this situation, they are able to include qualitative data in their analysis. But this task requires a lot of good intuition. More developed measure methods of intangible assets would let companies more easily meet market informational needs and consequently increase the profitability of financial communication which frequently remains expensive

The research problem this study seeks to address is that confusion exists regarding the nature, management and organisation of financial communication. Six objectives guide the research efforts. Theoretical perspectives surrounding investor relations, public relations and accounting are used to describe the current approach to financial communication (Objective 1). Two main shortcomings of the current approach are identified (Objective 2): - a lack of integration in the management and organisation of financial communication; and - a narrow focus on communication with the financial community alone. This leads to Objective 3 (theoretical justification for an inclusive approach to financial communication). Perspectives from the corporate governance, corporate social responsibility, stakeholder and public relations as relationship management literature are used to prove that organisations need to engage in financial communication with all relevant stakeholders, not only "financial" stakeholders. In order to achieve Objective 4, the theoretical perspectives mentioned above are used to develop a conceptual model for an inclusive and integrated approach to financial communication. The model provides a point of departure for future research. The empirical component of the study supplements the theoretical component. Quantitative, exploratory survey research is done to establish whether a number of South African companies listed on the Johannesburg Stock Exchange follow an inclusive and integrated approach to financial communication (Objective 5). The main conclusions are: - that there are indications of an inclusive approach to financial communication, although respondents varied in their opinions; and - that there are indications of an integrated approach to financial communication, although the majority of respondents indicated that a single department takes responsibility for financial communication. Similarities and differences between the results of this study and those of studies conducted previously in the USA, United Kingdom and Europe, are also identified (Objective 6). Finally, the limitations of both the theoretical and empirical components are used to formulate recommendations for future research. It is recommended that future efforts concentrate on the contributions that disciplines such as marketing, law, economics and financial management can make to financial communication. The research strategy (qualitative or quantitative) also needs to be carefully considered. / Dissertation (MCom)--University of Pretoria, 2005. / Communication Management / MCom / Unrestricted

Les marques constituent le point de départ de ce travail de recherche. L’intérêt de cet actif immatériel pour les entreprises et les investisseurs m’a conduit à mener cette thèse dont la problématique consiste à s’interroger sur le principe de comprendre si l’information financière communiquée aux investisseurs dans les rapports annuels permet d’appréhender la valeur des marques. Le constat empirique réside dans la difficulté pour les investisseurs d’obtenir une mesure de la valeur des marques. Nous, nous sommes interrogés dans ce cadre, sur le niveau d’information dispensé dans les rapports annuels et si cette information est suffisante et pertinente pour la bonne appréhension de la valeur des marques. Nous avons mené une étude mixte et dans le cadre d’une approche méthodologique basée sur une revue de littérature, une étude de cas exploratoire et une recherche empirique confirmatoire complétée par une étude qualitative permettant de rapprocher nos résultats. Nos résultats mettent en évidence l’insuffisance de la communication sur l’objet de notre recherche et nous permettent de faire une proposition d’amélioration des modalités de cette communication financière. Les limites de cette étude permettent d’envisager de nouveaux axes de recherche. / Trademarks are the starting point of this study. The value of this intangible asset for companies and investors led me to conduct this thesis, which problematic is to question whether the financial information provided to investors in the annual reports enables them to estimate brand’s value. Our empirical observation begins with the difficulty for investors to obtain a right measure of the brand’s value. We started this study by determining the amount of information available in annual reports and whether this information is sufficient and relevant for a proper understanding of the brand’svalue. We combined, for our study, and in regards to our methodological approach based on a literature review, an exploratory case study and a confirmatory empirical research completed by a qualitative study, to draw closer to our results. Our results highlight the lack of communication related to our research and enable us to make a proposal to improve the terms of this financial information. We also brought the limits of the study out, which ones can represent areas of interest for further research.