LA COMMUNICATION DES INFORMATIONS SUR LE CAPITAL IMMATERIEL DE L’ENTREPRISE: APPROCHES THEORIQUES

The study of the diffusion of intangible assets is based on the determinants well known in financial theory, since it is a matter for companies to increase the liquidity of securities, to reduce uncertainty or to reduce asymmetry Information to which these assets are particularly sensitive. We have sought in our paper to show that this dissemination policy can also respond to the company's desire to exchange information with its environment in order to innovate. On the other hand, the company can also seek to increase its legitimacy by disclosing strategic information in order to attract stakeholders to a project