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Alain Schatt

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. Jean H. Bédard & Nathalie Gonthier-Besacier & Alain Schatt, 2019. "Consequences of Expanded Audit Reports : Evidence from the Justifications of Assessments in France," Post-Print hal-02011144, HAL.

    Cited by:

    1. Tarek Abdelfattah & Mohamed Elmahgoub & Ahmed A. Elamer, 2021. "Female Audit Partners and Extended Audit Reporting: UK Evidence," Journal of Business Ethics, Springer, vol. 174(1), pages 177-197, November.
    2. Pinto, Inês & Morais, Ana Isabel & Quick, Reiner, 2020. "The impact of the precision of accounting standards on the expanded auditor’s report in the European Union," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
    3. Zhang, Penny F. & Shailer, Greg, 2021. "Changes in audit effort and changes in auditors’ disclosures of risks of material misstatement," The British Accounting Review, Elsevier, vol. 53(3).
    4. Brian E. Daugherty & Denise Dickins & Marshall K. Pitman & Wayne A. Tervo, 2021. "The process of identifying and reporting CAMs: early evidence," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(1), pages 16-23, March.
    5. Smith, Kecia Williams, 2023. "Tell Me More: A content analysis of expanded auditor reporting in the United Kingdom," Accounting, Organizations and Society, Elsevier, vol. 108(C).
    6. Kong, Dongmin & Ji, Mianmian & Liu, Shasha, 2022. "Does the mandatory disclosure of audit information affect analysts' information acquisition?," International Review of Financial Analysis, Elsevier, vol. 83(C).
    7. Duboisée de Ricquebourg, Alan & Maroun, Warren, 2023. "How do auditor rotations affect key audit matters? Archival evidence from South African audits," The British Accounting Review, Elsevier, vol. 55(2).
    8. Xiancong Wu & Richard Skolnik & Hongxiu Luo, 2022. "The Market Impact of New Auditing Standards in China," International Journal of Finance & Banking Studies, Center for the Strategic Studies in Business and Finance, vol. 11(1), pages 53-68, January.
    9. Yan Luo, 2021. "Determinants and consequence of critical audit matter disclosure: early evidence," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(4), pages 336-345, December.
    10. Sau Yu Ong & Robyn Moroney & Xinning Xiao, 2022. "How do key audit matter characteristics combine to impact financial statement understandability?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(1), pages 805-835, March.
    11. Li, Valerie & Luo, Yan, 2023. "Costs and benefits of auditors' disclosure of critical audit matters: Initial evidence from the United States," Advances in accounting, Elsevier, vol. 60(C).
    12. Marco Maggiorani, 2023. "The Audit Quality and the Cessation of the Activity of the Companies," International Journal of Business and Management, Canadian Center of Science and Education, vol. 18(1), pages 108-108, February.

  2. Alain Schatt & Leonidas Doukakis & Corinne Bessieux-Ollier & Élisabeth Walliser, 2016. "Do goodwill impairments by European firms provide useful information for investors?," Post-Print halshs-03531855, HAL.

    Cited by:

    1. Xu, Jingjing & Huang, Haijie & Lee, Edward & Petaibanlue, Jirada, 2023. "Does goodwill pressure drive business restructuring based on subsidiary disposal?," International Review of Financial Analysis, Elsevier, vol. 86(C).
    2. Walid Guermazi, 2023. "International financial reporting standards adoption in the European Union and earnings conservatism: a review of empirical research," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(2), pages 200-211, June.
    3. Wolfgang Ballwieser, 2019. "Überlegungen zu Theorie und Praxis der Finanzberichterstattung: Herausforderungen, Erkenntnisse und Lücken [Reflections on Theory and Practice of Financial Reporting: Challenges, Scientific Finding," Schmalenbach Journal of Business Research, Springer, vol. 71(2), pages 169-211, July.
    4. Atanasov, Atanas, 2019. "Репутацията Като Обект На Счетоводството: Признаване, Оценяване, Оповестяване [Goodwill as an accounting object: initial recognition, measurement, disclosure]," MPRA Paper 97938, University Library of Munich, Germany.
    5. Durocher, Sylvain & Georgiou, Omiros, 2022. "Framing accounting for goodwill: Intractable controversies between users and standard setters," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 89(C).
    6. d'Arcy, Anne & Tarca, Ann, 2018. "Reviewing IFRS Goodwill Accounting Research: Implementation Effects and Cross-Country Differences," The International Journal of Accounting, Elsevier, vol. 53(3), pages 203-226.
    7. Paul André & Andrei Filip & Luc Paugam, 2016. "Examining the Patterns of Goodwill Impairments in Europe and the US," Accounting in Europe, Taylor & Francis Journals, vol. 13(3), pages 329-352, September.
    8. Julius Gaël Tchatchou Tchaptchet & Olivier Colot, 2019. "Goodwill’s Accounting Practices in Belgium and Compliance with IAS 36 Required Disclosures," International Business Research, Canadian Center of Science and Education, vol. 12(3), pages 139-152, March.
    9. Wolfgang Ballwieser, 2020. "International Valuation Standards (IVS) – Bedarf, Reichweite, Würdigung, diskutiert anhand der Bewertung von Unternehmen und Goodwill [International Valuation Standards (IVS)—Demand, Range, Critica," Schmalenbach Journal of Business Research, Springer, vol. 72(1), pages 71-94, March.

  3. Jean Bédard & Nathalie Gonthier Besacier & Alain Schatt, 2014. "Costs and benefits of reporting Key Audit Matters in the audit reports," Post-Print hal-02056509, HAL.

    Cited by:

    1. Ionuț Viorel Herghiligiu & Ioan-Bogdan Robu & Marinela Istrate & Maria Grosu & Camelia Cătălina Mihalciuc & Adrian Vilcu, 2023. "Sustainable Corporate Performance Based on Audit Report Influence: An Empirical Approach through Financial Transparency and Gender Equality Dimensions," Sustainability, MDPI, vol. 15(18), pages 1-28, September.
    2. Estibaliz Goicoechea & Fernando Gómez-Bezares & José Vicente Ugarte, 2021. "Improving Audit Reports: A Consensus between Auditors and Users," IJFS, MDPI, vol. 9(2), pages 1-25, April.

  4. Michel Albouy & Alain Schatt, 2010. "La politique de dividende permet-elle de discipliner les dirigeants?," Working Papers CREGO 1100603, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.

    Cited by:

    1. OUATTARA, Aboudou, 2017. "Politique de distribution de dividendes des sociétés cotées sur les marchés en développement : Cas de la BRVM [Dividend policy of companies listed in developing financial markets: Case study of the," MPRA Paper 79839, University Library of Munich, Germany.
    2. Mohamed Ali AZOUZI & Anis JARBOUI, 2012. "Ceo Emotional Bias And Capital Structure Choice. Bayesian Network Method," Business Excellence and Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 2(2), pages 47-70, June.

  5. Charles Piot & Alain Schatt, 2010. "Comment renforcer la règlementation sur l'indépendance des auditeurs ? Quelques leçons tirées du marché français," Post-Print hal-00481074, HAL.

    Cited by:

    1. Gilles David & Nadia Mhirsi, 2011. "Etude exploratoire de la structuration du Co-commissariat aux comptes en France," Post-Print hal-00647593, HAL.
    2. Gilles David & Nadia Mhirsi, 2011. "Etude exploratoire de la structuration du Co-commissariat aux comptes en France," Post-Print halshs-00586218, HAL.
    3. Gilles David & Nadia Mhirsi, 2011. "Etude exploratoire de la structuration du Co-commissariat aux comptes en France," Post-Print halshs-00596547, HAL.

  6. Isabelle Allemand & Alain Schatt, 2010. "Quelle est la performance à long terme des entreprises dirigées par les élites ? Le cas français," Working Papers CREGO 1100604, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.

    Cited by:

    1. André Dumas TSAMBOU & Nicolae BIBU, 2017. "A Comparative Analysis of the Determinants of Innovation Behaviour Between Cameroon, Cote d'Ivoire and Senegal," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 18(3), pages 234-259, July.

  7. Bernard Raffournier & Alain Schatt, 2009. "Is European accounting research fairly reflected in academic journals? An investigation of possible non-mainstream and language barrier biases," Working Papers CREGO 1090301, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.

    Cited by:

    1. Christoph Endenich & Rouven Trapp, 2016. "Cooperation for Publication? An Analysis of Co-authorship Patterns in Leading Accounting Journals," European Accounting Review, Taylor & Francis Journals, vol. 25(3), pages 613-633, September.
    2. Sascha B. Herr & Peter Lorson & Jochen Pilhofer, 2022. "Alternative Performance Measures: A Structured Literature Review of Research in Academic and Professional Journals," Schmalenbach Journal of Business Research, Springer, vol. 74(3), pages 389-451, September.
    3. Martin E. Persson & Christopher J. Napier, 2018. "R. J. Chambers on Securities and Obscurities: Making a Case for the Reform of the Law of Company Accounts in the 1970s," Abacus, Accounting Foundation, University of Sydney, vol. 54(1), pages 36-65, March.
    4. David J. Rapp & Michael Olbrich & Florian Follert, 2019. "Zur Internationalisierung der Rechnungswesenforschung im deutschen Sprachraum – eine Analyse von AAA- und EAA-Jahreskonferenzen 1998–2015 [On the Internationalization of Accounting Research in the ," Schmalenbach Journal of Business Research, Springer, vol. 71(1), pages 79-105, March.
    5. David Bond & Victoria J. Clout & Robert M. J. Czernkowski & Anna Wright, 2021. "Research productivity of Australian accounting academics," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(1), pages 1081-1104, March.
    6. C. Piot & A. Schatt, 2010. "La réglementation de l'audit est-elle dans l'intérêt public : quelques enseignements du modèle français," Post-Print halshs-00534758, HAL.
    7. Roberto Di Pietra & Rachele Baldi, 2014. "Importing and "refracting" accounting: traces in over a century of a long-lived italian accounting journal," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2014(2), pages 79-106.
    8. Matthias Meyer & Rüdiger W. Waldkirch & Michael A. Zaggl, 2012. "Relative Performance Measurement of Researchers: The Impact of Data Source Selection," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 64(4), pages 308-330, October.
    9. Dixon, Keith, 2013. "Growth and dispersion of accounting research about New Zealand before and during a National Research Assessment Exercise: Five decades of academic journals bibliometrics," MPRA Paper 51100, University Library of Munich, Germany.
    10. Brown, Rhoda & Jones, Michael, 2015. "Mapping and exploring the topography of contemporary financial accounting research," The British Accounting Review, Elsevier, vol. 47(3), pages 237-261.
    11. Mario Nicoliello, 2023. "Some Notes about Academic Evaluation: New Challenges for Accounting Scholars in Italy," International Journal of Business and Management, Canadian Center of Science and Education, vol. 16(11), pages 1-51, February.
    12. Grossmann, Axel & Lee, Allissa, 2022. "An analysis of finance journal accessibility: Author inclusivity and journal quality," Journal of Banking & Finance, Elsevier, vol. 138(C).
    13. Geert Van Campenhout & Tom Van Caneghem, 2010. "Article Contribution and Subsequent Citation Rates: Evidence from European Accounting Review," European Accounting Review, Taylor & Francis Journals, vol. 19(4), pages 837-855.
    14. Marit Terese Balstad & Terje Berg, 2020. "A long-term bibliometric analysis of journals influencing management accounting and control research," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(4), pages 357-380, February.
    15. Sébastien Soulez, 2011. "Les Publications Françaises En Marketing Depuis 20 Ans : Etat Des Lieux Et Éléments De Réflexion Pour L'Évaluation Des Enseignants-Chercheurs," Working Papers hal-01075286, HAL.
    16. Sébastien Soulez, 2011. "Les publications françaises en marketing depuis 20 ans : état des lieux et éléments de réflexion pour l’évaluation des enseignants-chercheurs," Cahiers du CEREFIGE 1115, CEREFIGE (Centre Europeen de Recherche en Economie Financiere et Gestion des Entreprises), Universite de Lorraine, revised 2011.
    17. Rouven Trapp & Christoph Endenich & Andreas Hoffjan, 2014. "Towards Intellectual Monism? An Institutional Perspective on Management Accounting Research," Working Papers 2014-ACF-04, IESEG School of Management.
    18. Lyudmyla Shkulipa, 2021. "Evaluation of accounting journals by coverage of accounting topics in 2018–2019," Scientometrics, Springer;Akadémiai Kiadó, vol. 126(9), pages 7251-7327, September.
    19. Brooks, Chris & Fenton, Evelyn & Schopohl, Lisa & Walker, James, 2019. "Why does research in finance have so little impact?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 58(C), pages 24-52.
    20. Andrikopoulos, Andreas & Kostaris, Konstantinos, 2017. "Collaboration networks in accounting research," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 28(C), pages 1-9.

  8. Michel Albouy & Alain Schatt, 2008. "Activisme des actionnaires minoritaires, proxy-fights et gouvernement d'entreprise," Post-Print halshs-00337983, HAL.

    Cited by:

    1. Quôc Thai Huynh, 2010. "Les déterminants de l’activisme des actionnaires minoritaires:insuffisance de gouvernance affichée ou de résultats financiers?," Revue Finance Contrôle Stratégie, revues.org, vol. 13(3), pages 95-114., September.

  9. M. Albouy & A. Schatt, 2008. "Activisme des actionnaires minoritaires, proxy-fights et gouvernement des entreprises," Post-Print halshs-00355406, HAL.

    Cited by:

    1. Quôc Thai Huynh, 2010. "Les déterminants de l’activisme des actionnaires minoritaires:insuffisance de gouvernance affichée ou de résultats financiers?," Revue Finance Contrôle Stratégie, revues.org, vol. 13(3), pages 95-114., September.

  10. Maxime Merli & Alain Schatt, 2007. "Are there contagion or competition effects for non rated firms?The case of successive bond rating downgrades of Alcatel," Working Papers CREGO 1070603, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.

    Cited by:

    1. Abdelkader Boudriga & Dorsaf Azouz Ghachem, 2016. "Does US stock market react differently to rating announcements during crisis period? The case of the 2008 worldwide financial crisis," American Journal of Finance and Accounting, Inderscience Enterprises Ltd, vol. 4(3/4), pages 193-214.
    2. Dorsaf Azouz Ghachem & Abdelkader Boudriga & Chokri Mamoghli, 2011. "Does The American Stock Market React Differently to Rating Announcements During A Crisis Period? The Case of the 2008 Worldwide Financial Crisis," Working Papers 601, Economic Research Forum, revised 07 Jan 2011.

  11. Nathalie Gonthier-Besacier & Alain Schatt, 2006. "Determinants of Audit Fees for French Quoted Firms," Working Papers CREGO 1060301, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.

    Cited by:

    1. Adel Chouaya, 2008. "Effet de l'obligation de publier les honoraires d'audit sur les honoraires des exercices ultérieurs : Le cas français," Post-Print halshs-00522481, HAL.
    2. Bernard Raffournier & Alain Schatt, 2011. "La relation entre honoraires d'audit et honoraires de conseil des auditeurs dans un contexte post-SOX : Le cas suisse," Post-Print hal-00650561, HAL.
    3. Yao, Dai Fei (Troy) & Percy, Majella & Hu, Fang, 2015. "Fair value accounting for non-current assets and audit fees: Evidence from Australian companies," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(1), pages 31-45.
    4. Shan, Yuan George & Troshani, Indrit & Richardson, Grant, 2015. "An empirical comparison of the effect of XBRL on audit fees in the US and Japan," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(2), pages 89-103.
    5. C. Piot & A. Schatt, 2010. "La réglementation de l'audit est-elle dans l'intérêt public : quelques enseignements du modèle français," Post-Print halshs-00534758, HAL.
    6. Masdiah Abdul Hamid & Wan Mohammad Taufik Wan Abdullah, 2015. "Does Auditor Fees contributed to high quality of Audit Services? Further Evidence from Malaysia," Quarterly Journal of Business Studies, Research Academy of Social Sciences, vol. 1(1), pages 36-44.
    7. Huq, Asif & Hartwig, Fredrik & Rudholm, Niklas, 2018. "Do audited firms have lower cost of debt?," HUI Working Papers 132, HUI Research.
    8. Abdullah AL-Mutairi & Kamal Naser & Naser Al-Enazi, 2017. "An Empirical Investigation of Factors Affecting Audit Fees: Evidence from Kuwait," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 23(3), pages 333-347, August.
    9. Ines Maraghni & Mehdi Nekhili, 2017. "Audit committee characteristics and audit fees: Evidence from France [Caractéristiques du comité d’audit et honoraires d’audit : cas des entreprises françaises]," Post-Print hal-01907594, HAL.
    10. Persakis, Anthony & Iatridis, George Emmanuel, 2016. "Audit quality, investor protection and earnings management during the financial crisis of 2008: An international perspective," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 41(C), pages 73-101.
    11. Najihah Yaacob & Ayoib Che-Ahmad, 2012. "Audit Fees after IFRS Adoption: Evidence from Malaysia," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 2(1), pages 31-46, June.
    12. Qiang Guo & Christopher Koch & Aiyong Zhu, 2017. "Joint audit, audit market structure, and consumer surplus," Review of Accounting Studies, Springer, vol. 22(4), pages 1595-1627, December.
    13. Sophie Audousset-Coulier, 2015. "Audit Fees in a Joint Audit Setting," European Accounting Review, Taylor & Francis Journals, vol. 24(2), pages 347-377, June.
    14. Owusu-Ansah, Stephen & Leventis, Stergios & Caramanis, Constantinos, 2010. "The pricing of statutory audit services in Greece," Accounting forum, Elsevier, vol. 34(2), pages 139-152.
    15. Mehdi Nekhili & Wafa Masmoudi & Dhikra Chebbi Nehkili, 2009. "Choix de l’auditeur externe, honoraires d’audit et gouvernance des entreprises françaises," Working Papers CREGO 1090501, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    16. Ruth O. Urhoghide Ph.D & Prof. F. O. I. Izedonmi, 2015. "An Empirical Investigation of Audit Fee Determinants in Nigeria," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 5(8), pages 48-58, August.
    17. Paul André & GéRaldine Broye & Christopher Pong & Alain Schatt, 2016. "Are Joint Audits Associated with Higher Audit Fees?," European Accounting Review, Taylor & Francis Journals, vol. 25(2), pages 245-274, June.
    18. Oana Raluca Ivan, 2011. "Audit Fee Econometrical Models An Overview Of The Auditing Research Literature," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-20.
    19. Marcel Haak & Michelle Muraz & Roland Zieseniß, 2018. "Joint Audits: Does the Allocation of Audit Work Affect Audit Quality and Audit Fees?," Accounting in Europe, Taylor & Francis Journals, vol. 15(1), pages 55-80, January.

  12. Réal Labelle & Alain Schatt & Bernard Sinclair-Desgagné, 2006. "Corporate sustainability reporting," Post-Print halshs-00145573, HAL.

    Cited by:

    1. Dror Etzion & Fabrizio Ferraro, 2010. "The Role of Analogy in the Institutionalization of Sustainability Reporting," Organization Science, INFORMS, vol. 21(5), pages 1092-1107, October.
    2. Stanescu Sorina-Geanina & Paduraru Adriana & Comandaru Ana-Maria, 2018. "The Role Of The Accounting Profession In Achieving The Objectives Of Sustainable Development," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 117-122, June.

  13. Nathalie Gonthier-Besacier & Alain Schatt, 2005. "Quels sont les déterminants de la rémunération des auditeurs ? Le cas français," Post-Print halshs-00581205, HAL.

    Cited by:

    1. Sophie Audousset-Coulier, 2006. "L'influence du gouvernement d'entreprise et du co-commissariat aux comptes sur la détermination des honoraires d'audit des sociétés cotées françaises," Post-Print halshs-00548082, HAL.

  14. Gérard Charreaux & Alain Schatt, 2005. "La recherche française en gouvernance d’entreprise:un panorama," Working Papers CREGO 1050901, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.

    Cited by:

    1. Gérard Charreaux, 2009. "L’audience et l’influence d’une revue mesurées à travers Internet:une application à Finance Contrôle Stratégie," Working Papers CREGO 1090601, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    2. Sébastien Soulez, 2011. "Les Publications Françaises En Marketing Depuis 20 Ans : Etat Des Lieux Et Éléments De Réflexion Pour L'Évaluation Des Enseignants-Chercheurs," Working Papers hal-01075286, HAL.
    3. Sébastien Soulez, 2011. "Les publications françaises en marketing depuis 20 ans : état des lieux et éléments de réflexion pour l’évaluation des enseignants-chercheurs," Cahiers du CEREFIGE 1115, CEREFIGE (Centre Europeen de Recherche en Economie Financiere et Gestion des Entreprises), Universite de Lorraine, revised 2011.
    4. Nathalie Darras-Barquissau & Virginie Duthil & Marion Soulerot, 2014. "La Mesure Au Service De L'Investigation Theorique : Une Etude Bibliometrique Dans Le Champ De La Gouvernance," Post-Print hal-01899444, HAL.

  15. Gérard Charreaux & Alain Schatt, 2005. "Les publications françaises en comptabilité et contrôle de gestion sur la période 1994-2003:un état des lieux," Working Papers CREGO 1050101, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.

    Cited by:

    1. Bernard Raffournier & Alain Schatt, 2010. "Is European Accounting Research Fairly Reflected in Academic Journals? An Investigation of Possible Non-mainstream and Language Barrier Biases," European Accounting Review, Taylor & Francis Journals, vol. 19(1), pages 161-190.

  16. Réal Labelle & Alain Schatt, 2005. "Structure de propriété et communication financière des entreprises françaises," Post-Print halshs-00008421, HAL.

    Cited by:

    1. Yves Mard & Sylvain Marsat, 2008. "Accounting Policies preceding CEO Changes in France [Les stratégies comptables précédant un changement de dirigeant en France]," Post-Print hal-02156579, HAL.
    2. Jennifer Boutant & Marie-Anne Verdier, 2013. "Les Strategies De Communication Sur La Performance : Le Cas Des Societes Francaises En Difficulte," Post-Print hal-00991974, HAL.
    3. Siala Bouaziz Souha & Jarboui Anis & David McMillan, 2016. "Corporate governance and firm characteristics as explanatory factors of shareholder activism: Validation through the French context," Cogent Economics & Finance, Taylor & Francis Journals, vol. 4(1), pages 1150407-115, December.
    4. Hanen Koubaa Ben Ayed- & Sarah Saint Michel, 2012. "Diversité En Termes De Genre Et De Statut Professionnel Au Sein Des Organes De Direction Et Gouvernance Des Entreprises," Post-Print hal-00937920, HAL.
    5. Thi Hong Van HOANG, 2011. "Efficience informationnelle des marchés de l'or à Paris et à Londres, 1948-2008 : Une vérification économétrique de la forme faible," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 2(1), April.
    6. de La Bruslerie, Hubert & Gabteni, Heger, 2014. "Voluntary disclosure of financial information by French firms: Does the introduction of IFRS matter?," Advances in accounting, Elsevier, vol. 30(2), pages 367-380.
    7. Sylvain Marsat & Yves Mard & Fabien Roux, 2014. "Ownership structure and corporate financial performance: evidence from France [Structure de l’actionnariat et performance financière de l’entreprise : le cas français]," Post-Print hal-02156607, HAL.
    8. Yves Mard & Sylvain Marsat, 2012. "Earnings management and ownership structure: Evidence from France [Gestion des résultats comptables et structure de l'actionnariat : le cas français]," Post-Print hal-02156592, HAL.
    9. Claire Gillet, 2011. "Les facteurs explicatifs de la vérification volontaire des informations sociétales," Post-Print hal-00650436, HAL.
    10. Hubert de La Bruslerie & Heger Gabteni, 2010. "Voluntary financial disclosure, the introduction of IFRS and long-term communication policy: An empirical test on French firms," Post-Print halshs-00636602, HAL.
    11. Chiraz Ben Ali, 2014. "Corporate Governance, Principal-Principal Agency Conflicts, and Disclosure," Working Papers 2014-125, Department of Research, Ipag Business School.
    12. Charlotte Disle & Philippe Protin & Nathalie Gonthier-Besacier & Frédéric Bertrand & Stéphane Périer, 2016. "Divulgation volontaire sur le Business model : le cas des entreprises du CAC40," Post-Print hal-01900531, HAL.
    13. Yves Mard & Sylvain Marsat, 2008. "Les stratégies comptables précédant un changement de dirigeant en France," Revue Finance Contrôle Stratégie, revues.org, vol. 11(4), pages 111-136, December.
    14. Rahma CHEKKAR, 2005. "L'entreprise au-delà de ses obligations légales : publicité financière et communication chez Saint-Gobain (1867-2005)," Economic History 0503008, University Library of Munich, Germany.
    15. Yves Mard & Sylvain Marsat, 2011. "Gestion des résultats comptables et structure de l'actionnariat : le cas français," Post-Print hal-00650550, HAL.

  17. Laurence Godard & Alain Schatt, 2005. "Faut-il limiter le cumul des fonctions dans les conseils d'administration ? Le cas français," Post-Print halshs-00008677, HAL.

    Cited by:

    1. Imen Khanchel El Mehdi, 2014. "Les conseils d’administration dans les PME tunisiennes," Working Papers 2014-77, Department of Research, Ipag Business School.
    2. Aida Sy & Lamia Jamel & Abdelkader Derbali, 2017. "Do ownership structure and quality of financial information affect the cost of debt of Tunisian listing firms?," Post-Print hal-01695999, HAL.
    3. Michel Albouy & Alain Schatt, 2004. "Les prises de contrôle par les actionnaires contestataires:le cas André," Revue Finance Contrôle Stratégie, revues.org, vol. 7(2), pages 33-65, June.
    4. Omar Aouah & Iliass El Badaoui, 2018. "Governance Practices And The Performance Of Establishments And Companies In Morocco: Proposal For A Theoretical Model [Les Pratiques De Gouvernance Et La Performance Des Etablissements Et Entrepris," Working Papers halshs-01956777, HAL.
    5. Hazar Ben Barka & François Legendre, 2017. "Effect of the board of directors and the audit committee on firm performance: a panel data analysis," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 21(3), pages 737-755, September.

  18. Laurence Godard & Alain Schatt, 2004. "Les déterminants de la "qualité" des conseils d'administration français," Working Papers CREGO 1040603, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.

    Cited by:

    1. Imen Khanchel El Mehdi, 2014. "Les conseils d’administration dans les PME tunisiennes," Working Papers 2014-77, Department of Research, Ipag Business School.
    2. Nourhene BLIBECH & Sarra Berraies, 2018. "The impact of CEO' duality and board's size and independence on firms’ innovation and financial performance," E3 Journal of Business Management and Economics., E3 Journals, vol. 9(1), pages 022-029.
    3. Claire Gillet, 2011. "Les facteurs explicatifs de la vérification volontaire des informations sociétales," Post-Print hal-00650436, HAL.
    4. Thomas Vallée & Joël Massol, 2013. "Firm's Network versus Board Members' Network: Who to Appoint?," Working Papers hal-00829905, HAL.

  19. Alain Schatt & Thierry Roy, 2004. "Etude des déterminants de la prime d’acquisition d’un bloc de contrôle:le cas français," Working Papers CREGO 1040602, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.

    Cited by:

    1. de La Bruslerie, Hubert, 2013. "Equal opportunity rule vs. market rule in transfer of control: How can private benefits help to provide an answer?," Journal of Corporate Finance, Elsevier, vol. 23(C), pages 88-107.
    2. Hubert de La Bruslerie, 2010. "The Equal Opportunity Rule in Transfer of Control: A Contractual Model," Post-Print halshs-00636613, HAL.

  20. Laurence Godard & Alain Schatt, 2004. "Caractéristiques et fonctionnement des conseils d'administration français:un état des lieux," Working Papers CREGO 1040201, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.

    Cited by:

    1. Géraldine Broye & Yves Moulin, 2010. "Rémunération des dirigeants et gouvernance des entreprises:le cas des entreprises françaises cotées," Revue Finance Contrôle Stratégie, revues.org, vol. 13(1), pages 67-98., March.
    2. Sonda Marrakchi Chtourou & Sana Ben Hassine, 2006. "Impact de la mise en places des comités d'audit dans les banques tunisiennes," Post-Print halshs-00548104, HAL.
    3. Rim Zouari-Hadiji & Ghazi Zouari, 2010. "Gouvernance interne et investissement en R&D : une comparaison internationale," Working Papers CREGO 1100102, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    4. Hanen Koubaa Ben Ayed- & Sarah Saint Michel, 2012. "Diversité En Termes De Genre Et De Statut Professionnel Au Sein Des Organes De Direction Et Gouvernance Des Entreprises," Post-Print hal-00937920, HAL.
    5. Claire Gillet & Isabelle Martinez, 2010. "La Verification Volontaire Des Informations Societales: La Structure De Propriete Et Le Conseil D'Administration Ont-Ils Une Influence Sur La Decision De L'Entreprise ?," Post-Print hal-00479519, HAL.
    6. Bouaziz, Zied & Triki, Mohamed, 2012. "L’impact du conseil d’administration sur la performance financière des entreprises Tunisiennes [The impact of the Board of directors on the financial performance of Tunisian companies]," MPRA Paper 38672, University Library of Munich, Germany.
    7. Afef Dhahbi, 2010. "Impact des éléments de gouvernement d'entreprise sur le contenu informationnel des accruals discrétionnaires cas du contexte Français," Working paper serie RMT - Grenoble Ecole de Management hal-00475202, HAL.
    8. Aymen Ammari & Mohamad Kadria & Abderrazak Ellouze, 2014. "Board Structure and Firm Performance: Evidence from French Firms Listed in SBF 120," International Journal of Economics and Financial Issues, Econjournals, vol. 4(3).
    9. Laurence Godard & Alain Schatt, 2004. "Les déterminants de la "qualité" des conseils d'administration français," Working Papers CREGO 1040603, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    10. Afef Dhahbi, 2010. "Impact des éléments de gouvernement d'entreprise sur le contenu informationnel des accruals discrétionnaires cas du contexte Français," Working Papers hal-00475202, HAL.
    11. Aymen Ammari & Sarra Amdouni & Ahmed Zemzem & Abderrazak Ellouze, 2016. "The Effect of Monitoring Committees on the Relationship between Board Structure and Firm Performance," JRFM, MDPI, vol. 9(4), pages 1-13, December.
    12. Wided Bouaine & Lanouar Charfeddine & Mohamed Arouri & Frédéric Teulon, 2014. "The influence of CEO departure type and board characteristics on firm performance," Working Papers 2014-87, Department of Research, Ipag Business School.
    13. Khadija Mnasri, 2015. "Ownership Structure, Board Structure And Performance In The Tunisian Banking Industry," Post-Print hal-02999677, HAL.
    14. Charles Piot, 2005. "Les Comités De Rémunération Et De Sélection Sont-Ils Perçus Comme Des Mécanismes De Contrôle En France ?," Post-Print halshs-00581273, HAL.
    15. Khadija Mnasri, 2015. "Ownership Structure, Board Structure And Performance In The Tunisian Banking Industry," Asian Academy of Management Journal of Accounting and Finance (AAMJAF), Penerbit Universiti Sains Malaysia, vol. 11(2), pages 57-82.
    16. Claire Gillet, 2011. "Les facteurs explicatifs de la vérification volontaire des informations sociétales," Post-Print hal-00650436, HAL.
    17. Laurence Godard, 2010. "Les comités stratégiques et l’innovation dans les entreprises françaises," Revue Finance Contrôle Stratégie, revues.org, vol. 13(1), pages 99-121., March.
    18. Hentati Fakher & Bouri Abdelfettah, 2012. "Board of directors and financial decisions of Tunisian firms," African Journal of Accounting, Auditing and Finance, Inderscience Enterprises Ltd, vol. 1(1), pages 101-112.

  21. Michel Albouy & Alain Schatt, 2004. "Les prises de contrôle par les actionnaires contestataires:le cas André," Working Papers CREGO 1040402, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.

    Cited by:

    1. Réal Labelle & Alain Schatt, 2005. "Structure de propriété et communication financière des entreprises françaises," Post-Print halshs-00008421, HAL.
    2. Peter Wirtz, 2004. "The Changing Institutions of Governance in Corporate France:What Drives the Process?," Working Papers CREGO 1040701, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    3. Emmanuelle Negre & Isabelle Martinez, 2012. "Une Analyse Lexicale Des Communiques De Presse Volontaires Emis Lors Des Opa/Ope : Quels Profils De Diffusion ?," Post-Print hal-00936567, HAL.
    4. Quôc Thai Huynh, 2010. "Les déterminants de l’activisme des actionnaires minoritaires:insuffisance de gouvernance affichée ou de résultats financiers?," Revue Finance Contrôle Stratégie, revues.org, vol. 13(3), pages 95-114., September.
    5. Réal Labelle & Alain Schatt, 2005. "Structure de propriété et communication financière des entreprises françaises;Ownership Structure and Corporate Disclosures:The French Case," Working Papers CREGO 1050701, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.

  22. Maxime Merli & Alain Schatt, 2003. "Contagion effects of successive bond rating downgrades," Working Papers of LaRGE Research Center 2003-02, Laboratoire de Recherche en Gestion et Economie (LaRGE), Université de Strasbourg.

    Cited by:

    1. Xin Yu & Peng Zhang & Ying Zheng, 2015. "Corporate Governance, Political Connections, and Intra-Industry Effects: Evidence from Corporate Scandals in China," Financial Management, Financial Management Association International, vol. 44(1), pages 49-80, March.

  23. Géraldine Broye & Alain Schatt, 2003. "Pourquoi certains actionnaires cèdent-ils plus d'actions que d'autres lors de l'introduction en bourse?," Working Papers CREGO 1030802, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.

    Cited by:

    1. Patrick Boisselier & Dominique Dufour, 2007. "Bulle financière et introduction des sociétés Internet au Nouveau marché," Revue Finance Contrôle Stratégie, revues.org, vol. 10(1), pages 67-93, March.

  24. Gaetan Breton & Alain Schatt, 2003. "Manipulation comptable:les dirigeants et les autres parties prenantes," Working Papers CREGO 1030104, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.

    Cited by:

    1. Sana Triki Damak & Khamoussi Halioui, 2011. "Traitement comptable des dépenses de R&D et motivations de gestion des résultats : une étude empirique sur des entreprises françaises cotées," Post-Print hal-00650590, HAL.
    2. Nader Mansouri, 2014. "The Determinants Of Management Provisions After The Introduction Of Ias / Ifrs Standards In France [Les Determinants De La Gestion Des Provisions (Prc) Apres L’Introduction Des Normes Ias/Ifrs En F," Post-Print hal-01899131, HAL.
    3. Liliana Feleagă & Voicu D. Dragomir & Niculae Feleagă, 2010. "National Accounting Culture And The Recognition Of Provisions: An Application Of The Prudence Principle," Post-Print hal-00481581, HAL.
    4. Sarra Elleuch Hamza, 2008. "Les spécificités de la gestion des résultats des entreprises tunisiennes à travers une analyse qualitative," Post-Print halshs-00524887, HAL.

  25. Géraldine Broye & Alain Schatt, 2002. "Comment réduire la sous-évaluation lors de l'introduction en bourse?," Working Papers CREGO 1020801, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.

    Cited by:

    1. Alain Schatt & Thierry Roy, 2002. "Analyse Empirique Des Ecarts De Previsions De Benefices Dans Les Prospectus D'Introduction : Le Cas Francais," Post-Print halshs-00584529, HAL.

  26. Philippe Desbrières & Alain Schatt, 2002. "L'incidence des LBO sur la politique d'investissement et la gestion opérationnelle des firmes acquises:le cas français," Working Papers CREGO 1021001, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.

    Cited by:

    1. Anne Stévenot-Guéry & Loris Guéry, 2006. "L’influence des Capital Investisseurs sur la gestion des ressources humaines des entreprises financées:dimensions, enjeux et limites," Working Papers CREGO 1060502, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    2. Anne-Laure Le Nadant & Frédéric Perdreau, 2006. "Financial Profile of Leveraged Buyout Targets: Some French Evidence," Post-Print halshs-00522624, HAL.
    3. Bénédicte Daudé, 2008. "Une approche éthique des fonds de LBO : un financement à effet de levier patrimonial ?," Revue d'Économie Financière, Programme National Persée, vol. 93(3), pages 167-178.

  27. Alain Schatt & Thierry Roy, 2002. "Analyse Empirique Des Ecarts De Previsions De Benefices Dans Les Prospectus D'Introduction : Le Cas Francais," Post-Print halshs-00584529, HAL.

    Cited by:

    1. Anne Cazavan-Jeny & Thomas Jeanjean, 2007. "Levels of voluntary disclosure in IPO prospectuses: An empirical analysis," Post-Print halshs-00170565, HAL.
    2. Isabelle Martinez & Emmanuelle Negre, 2011. "Les déterminants de la communication volontaire des entreprises cibles d'OPA/OPE : le cas des synergies," Post-Print hal-00650551, HAL.

  28. Philippe Desbrières & Alain Schatt, 2002. "The Impacts of LBOs on the Performance of Acquired Firms:the French Case," Working Papers CREGO 1020702, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.

    Cited by:

    1. Goossens, L. & Manigart, S. & Meuleman, M., 2007. "The change of ownership after a buyout: Impact on performance," Vlerick Leuven Gent Management School Working Paper Series 2007-26, Vlerick Leuven Gent Management School.
    2. Erno Tornikoski & Christophe Bonnet & Bérangère Deschamps & Gilles Lecointre & Mickael Buffart, 2015. "Situation Analyses Business Transfer Ecosystem in France: Situation Analysis in 2015," Working Papers hal-01335664, HAL.
    3. Boucly, Quentin & Sraer, David & Thesmar, David, 2011. "Growth LBOs," Journal of Financial Economics, Elsevier, vol. 102(2), pages 432-453.
    4. Ouidad Yousfi, 2010. "Exit routes in LBO projects," Working Papers hal-04140925, HAL.
    5. Patricia Crifo & Vanina Forget, 2012. "Think global, invest responsible.Why the private equity industry goes green," Post-Print hal-01410565, HAL.
    6. Hans Bruining & Ernst Verwaal & Mike Wright, 2013. "Private equity and entrepreneurial management in management buy-outs," Small Business Economics, Springer, vol. 40(3), pages 591-605, April.
    7. Phillip Leslie & Paul Oyer, 2008. "Managerial Incentives and Value Creation: Evidence from Private Equity," NBER Working Papers 14331, National Bureau of Economic Research, Inc.
    8. Philippe Desbrières & Alain Schatt, 2002. "The Impact of Lbos on Investment Policies and Operations of Acquired French Firms," Working Papers CREGO 1021002, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    9. Ouidad Yousfi, 2009. "Leveraged Buy Out: Dynamic agency model with write-off option," EconomiX Working Papers 2009-13, University of Paris Nanterre, EconomiX.
    10. Cumming, Douglas & Siegel, Donald S. & Wright, Mike, 2007. "Private equity, leveraged buyouts and governance," Journal of Corporate Finance, Elsevier, vol. 13(4), pages 439-460, September.
    11. Cressy, Robert & Munari, Federico & Malipiero, Alessandro, 2007. "Playing to their strengths? Evidence that specialization in the private equity industry confers competitive advantage," Journal of Corporate Finance, Elsevier, vol. 13(4), pages 647-669, September.
    12. Stefano Bonini, 2012. "Secondary Buyouts," Working Papers 441, IGIER (Innocenzo Gasparini Institute for Economic Research), Bocconi University.
    13. Michel Albouy & Alain Schatt, 2004. "Les prises de contrôle par les actionnaires contestataires:le cas André," Revue Finance Contrôle Stratégie, revues.org, vol. 7(2), pages 33-65, June.
    14. Ayash, Brian & Schütt, Harm, 2016. "Does going private add value through operating improvements?," Journal of Corporate Finance, Elsevier, vol. 40(C), pages 192-215.
    15. Nikoskelainen, Erkki & Wright, Mike, 2007. "The impact of corporate governance mechanisms on value increase in leveraged buyouts," Journal of Corporate Finance, Elsevier, vol. 13(4), pages 511-537, September.
    16. Florence Cavelius & Philippe Dessertine, 2009. "Le rôle de l’information de gestion dans la relation dirigeants-actionnaires:le cas des sociétés de capital investissement," Revue Finance Contrôle Stratégie, revues.org, vol. 12(3), pages 65-95, September.
    17. Ouidad Yousfi, 2008. "Leveraged Buy Out and Tax saving advantage: a double-sided moral hazard model," Working Papers hal-04140742, HAL.
    18. Olivier MEIER & Aurélie SANNAJUST, 2014. "Public to Private transactions and cognitive biases: A European study," Working Papers 2014-345, Department of Research, Ipag Business School.
    19. Ouidad Yousfi, 2013. "Does PLS financing solve asymmetric information problems?," Post-Print hal-00785325, HAL.
    20. Hatem Mansali, 2005. "Les performances opérationnelles à long terme des entreprises françaises émettrices d’actions," Revue Finance Contrôle Stratégie, revues.org, vol. 8(2), pages 207-231, June.
    21. Philippe Desbrières & Alain Schatt, 2002. "L'incidence des LBO sur la politique d'investissement et la gestion opérationnelle des firmes acquises:le cas français," Working Papers CREGO 1021001, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    22. Benjamin Hammer & Heiko Hinrichs & Bernhard Schwetzler, 2018. "Does culture affect the performance of private equity buyouts?," Journal of Business Economics, Springer, vol. 88(3), pages 393-469, May.
    23. Douglas Cumming & Grant Fleming & Armin Schwienbacher, 2009. "Style Drift in Private Equity," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(5‐6), pages 645-678, June.
    24. Achleitner, Ann-Kristin & Andres, Christian & Betzer, André & Weir, Charlie, 2008. "Economic consequences of private equity investments on the German stock market," CEFS Working Paper Series 2008-05, Technische Universität München (TUM), Center for Entrepreneurial and Financial Studies (CEFS).
    25. Pei Ling Lee & Roy Wye Leong Khong & Suganthi Ramasamy, 2010. "Characteristics of Firms Going Private in the Malaysian Stock Exchange," Economics Bulletin, AccessEcon, vol. 30(2), pages 1307-1319.
    26. Ann-Kristin Achleitner & Christian Andres & Andre Betzer & Charlie Weir, 2011. "Wealth effects of private equity investments on the German stock market," The European Journal of Finance, Taylor & Francis Journals, vol. 17(3), pages 217-239.
    27. Anne-Laure Le Nadant & Frédéric Perdreau, 2006. "Financial Profile of Leveraged Buyout Targets: Some French Evidence," Post-Print halshs-00522624, HAL.
    28. Ouidad Yousfi, 2009. "Leveraged Buy Out: Dynamic agency model with write-off option," Working Papers hal-04140881, HAL.
    29. Fabio Buttignon & Marco Vedovato & Paolo Bortoluzzi, 2005. "Family business investor byouts: the Italian case," "Marco Fanno" Working Papers 0004, Dipartimento di Scienze Economiche "Marco Fanno".
    30. Troy D. Smith, 2015. "Private Equity Investment in India: Efficiency vs Expansion," Discussion Papers 15-011, Stanford Institute for Economic Policy Research.
    31. Vladimiro Marini & Massimo Caratelli & Gian Paolo Stella & Ilaria Barbaraci, 2022. "Is corporate governance of private equity targets more effective for risk mitigation?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(3), pages 781-811, September.
    32. Ouidad Yousfi, 2012. "Financial Capital Structure in LBO Project Under Asymmetric Information," Post-Print hal-00813878, HAL.
    33. Scellato, Giuseppe & Ughetto, Elisa, 2013. "Real effects of private equity investments: Evidence from European buyouts," Journal of Business Research, Elsevier, vol. 66(12), pages 2642-2649.
    34. Hatem Mansali & Florence Labégorre, 2010. "Les performances économiques et boursières à long terme des sociétés introduites en bourse:le cas du marché français (1990-2003)," Revue Finance Contrôle Stratégie, revues.org, vol. 13(2), pages 67-106., June.

  29. Philippe Desbrières & Alain Schatt, 2002. "The Impact of Lbos on Investment Policies and Operations of Acquired French Firms," Working Papers CREGO 1021002, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.

    Cited by:

    1. Erno Tornikoski & Christophe Bonnet & Bérangère Deschamps & Gilles Lecointre & Mickael Buffart, 2015. "Situation Analyses Business Transfer Ecosystem in France: Situation Analysis in 2015," Working Papers hal-01335664, HAL.
    2. Philippe Desbrières & Alain Schatt, 2002. "L'incidence des LBO sur la politique d'investissement et la gestion opérationnelle des firmes acquises:le cas français," Working Papers CREGO 1021001, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    3. Troy D. Smith, 2015. "Private Equity Investment in India: Efficiency vs Expansion," Discussion Papers 15-011, Stanford Institute for Economic Policy Research.

  30. Laurence Godard & Alain Schatt, 2000. "Quelles sont les caractéristiques optimales du conseil d'administration?," Working Papers CREGO 1000901, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.

    Cited by:

    1. Sellami Basma, 2008. "Gouvernement D'Entreprise Et Investissement En R&D : Une Etude Sur Le Sbf 250," Post-Print halshs-00525983, HAL.
    2. Michel Albouy & Alain Schatt, 2004. "Les prises de contrôle par les actionnaires contestataires:le cas André," Revue Finance Contrôle Stratégie, revues.org, vol. 7(2), pages 33-65, June.
    3. Babarindé René ADEROMOU, 2020. "Influence dynamique de la séparation des fonctions de Président du Conseil d'Administration et de Dirigeant sur la performance des entreprises," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 11(1), pages 70-85, June.
    4. Amina Zgarni, 2018. "Board of Directors, Ownership Structure, Regulation and Bank Performance: What Can Change After the Financial Crisis," International Journal of Economics and Financial Issues, Econjournals, vol. 8(2), pages 161-174.
    5. Houda Ghaya & Gilles Lambert, 2012. "Caractéristiques de la diversité au sein des conseils d’administration et performance financière : une étude empirique sur les entreprises du CAC40," Working Papers of BETA 2012-14, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg.
    6. Saeed Siyal, Waqas Ahmed, Muhammad Musa Kaleem, Lulu Wang, 2020. "Determinants of Real Earning Management: A Study in Public Listed Companies in Pakistan Stock Exchange," Journal of Finance and Economics Research, Geist Science, Iqra University, Faculty of Business Administration, vol. 5(2), pages 96-111, October.
    7. Cedrix Ngandop Djeutcheu, 2019. "Ownership Structure and Islamic Banks Performance: An Empirical and Multiregional Tests Before, During and after the Last Global Financial Crisis," International Journal of Economics and Financial Issues, Econjournals, vol. 9(2), pages 202-218.
    8. Jamel Chouaibi & Moez Harres & Najet Ben Brahim, 2018. "The Effect of Board Director’s Characteristics on Real Earnings Management: Tunisian-Listed Firms," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 9(3), pages 999-1013, September.

  31. Dominique Poincelot & Alain Schatt, 1999. "Le rachat de leurs propres actions par les sociétés cotées en bourse:bilan d'une pratique nouvelle en France," Working Papers CREGO 0991103, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.

    Cited by:

    1. Patrice Charlier & Céline Du Boys, 2009. "Gouvernance Familiale Et Repartition De La Valeur : Etude Des Politiques De Distribution Aux Actionnaires Des Entreprises Familiales Cotees," Post-Print halshs-00455729, HAL.
    2. Michel Albouy & Alain Schatt, 2004. "Les prises de contrôle par les actionnaires contestataires:le cas André," Revue Finance Contrôle Stratégie, revues.org, vol. 7(2), pages 33-65, June.

Articles

  1. Roger, Tristan & Roger, Patrick & Schatt, Alain, 2018. "Behavioral bias in number processing: Evidence from analysts’ expectations," Journal of Economic Behavior & Organization, Elsevier, vol. 149(C), pages 315-331.

    Cited by:

    1. Lin William Cong & Xi Li & Ke Tang & Yang Yang, 2023. "Crypto Wash Trading," Management Science, INFORMS, vol. 69(11), pages 6427-6454, November.
    2. Gabaix, Xavier, 2018. "Behavioral Inattention," CEPR Discussion Papers 13268, C.E.P.R. Discussion Papers.
    3. Kelly Shue & Richard R. Townsend, 2021. "Can the Market Multiply and Divide? Non‐Proportional Thinking in Financial Markets," Journal of Finance, American Finance Association, vol. 76(5), pages 2307-2357, October.
    4. Tristan Roger & Wael Bousselmi & Patrick Roger & Marc Willinger, 2018. "Another law of small numbers: patterns of trading prices in experimental markets," CEE-M Working Papers hal-01954921, CEE-M, Universtiy of Montpellier, CNRS, INRA, Montpellier SupAgro.
    5. Tristan Roger & Wael Bousselmi & Patrick Roger & Marc Willinger, 2018. "The effect of price magnitude on analysts' forecasts: evidence from the lab," Working Papers hal-01954919, HAL.
    6. Reveley Callum & Shanaev Savva & Bin Yu & Panta Humnath & Ghimire Binam, 2023. "Analyst herding—whether, why, and when? Two new tests for herding detection in target forecast prices," Economics and Business Review, Sciendo, vol. 9(4), pages 25-55, December.
    7. Borsboom, Charlotte & Füllbrunn, Sascha, 2021. "Stock Price Level Effect," MPRA Paper 109286, University Library of Munich, Germany.
    8. Hiroaki Sakaguchi & John Gathergood & Neil Stewart, 2020. "How Preferences for Round Numbers Affect Choices: Stickiness and Jumpiness in Credit Card Payments," Discussion Papers 2020-20, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham.
    9. Métais, Carole & Roger, Tristan, 2022. "Are retail investors less aggressive on small price stocks?," Journal of Financial Markets, Elsevier, vol. 59(PA).
    10. Aloosh, Arash & Ouzan, Samuel, 2020. "The psychology of cryptocurrency prices," Finance Research Letters, Elsevier, vol. 33(C).
    11. Kelly Shue & Richard R. Townsend, 2019. "Can the Market Multiply and Divide? Non-Proportional Thinking in Financial Markets," NBER Working Papers 25751, National Bureau of Economic Research, Inc.

  2. Alain Schatt & Leonidas Doukakis & Corinne Bessieux-Ollier & Elisabeth Walliser, 2016. "Do Goodwill Impairments by European Firms Provide Useful Information to Investors?," Accounting in Europe, Taylor & Francis Journals, vol. 13(3), pages 307-327, September.
    See citations under working paper version above.
  3. Roger, Patrick & Schatt, Alain, 2016. "Idiosyncratic risk, private benefits, and the value of family firms," Finance Research Letters, Elsevier, vol. 17(C), pages 235-245.

    Cited by:

    1. Jung, Hail & Lee, Junyoup & Song, Chang-Keun, 2023. "Carbon productivity and volatility," Finance Research Letters, Elsevier, vol. 56(C).
    2. Lee, Eun Jung & Chae, Joon & Lee, Yu Kyung, 2018. "Family ownership and risk taking," Finance Research Letters, Elsevier, vol. 25(C), pages 69-75.

  4. Paul André & GéRaldine Broye & Christopher Pong & Alain Schatt, 2016. "Are Joint Audits Associated with Higher Audit Fees?," European Accounting Review, Taylor & Francis Journals, vol. 25(2), pages 245-274, June.

    Cited by:

    1. Florian Hoos & Jorien Louise Pruijssers & Michel W. Lander, 2019. "Who’s Watching? Accountability in Different Audit Regimes and the Effects on Auditors’ Professional Skepticism," Journal of Business Ethics, Springer, vol. 156(2), pages 563-575, May.
    2. Zhu, Jingqi & Spence, Crawford & Ezzamel, Mahmoud, 2021. "Thinking like the state: Doxa and symbolic power in the accounting field in China," Accounting, Organizations and Society, Elsevier, vol. 93(C).
    3. Linus Axén & Torbjörn Tagesson & Denis Shcherbinin & Azra Custovic & Anna Ojdanic, 2019. "Does municipal ownership affect audit fees?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(3), pages 693-713, September.
    4. Nicole V. S. Ratzinger-Sakel & Sophie Audousset-Coulier & Jaana Kettunen & Cédric Lesage, 2013. "Joint Audit: Issues and Challenges for Researchers and Policy-Makers," Accounting in Europe, Taylor & Francis Journals, vol. 10(2), pages 175-199, November.
    5. Gérald Lobo & Luc Paugam & Lana Zhang & Jean-François Casta, 2013. "Effect Of Joint Auditor Pair On Conserv A Tism: Evidence From Impairment Tests," Post-Print hal-00993007, HAL.
    6. Quick, Reiner & Schmidt, Florian, 2018. "Do audit firm rotation, auditor retention, and joint audits matter? – An experimental investigation of bank directors' and institutional investors' perceptions," Journal of Accounting Literature, Elsevier, vol. 41(C), pages 1-21.
    7. Qiang Guo & Christopher Koch & Aiyong Zhu, 2017. "Joint audit, audit market structure, and consumer surplus," Review of Accounting Studies, Springer, vol. 22(4), pages 1595-1627, December.
    8. Claus Holm & Frank Thinggaard, 2018. "From joint to single audits – audit quality differences and auditor pairings," Accounting and Business Research, Taylor & Francis Journals, vol. 48(3), pages 321-344, April.
    9. Sierra-García, Laura & Gambetta, Nicolás & García-Benau, María A. & Orta-Pérez, Manuel, 2019. "Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters: The case of the United Kingdom," The British Accounting Review, Elsevier, vol. 51(3), pages 227-240.
    10. Murad Harasheh & Roberta Provasi, 2023. "A need for assurance: Do internal control systems integrate environmental, social, and governance factors?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 384-401, January.
    11. Lassaad Abdelmoula & Habib Affes, 2019. "Determining Factors of the Quality of Joint Audit: Tunisian Context," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 18(4), pages 559-587, December.
    12. Marcel Haak & Michelle Muraz & Roland Zieseniß, 2018. "Joint Audits: Does the Allocation of Audit Work Affect Audit Quality and Audit Fees?," Accounting in Europe, Taylor & Francis Journals, vol. 15(1), pages 55-80, January.
    13. Lasse Niemi & W. Robert Knechel & Hannu Ojala & Jill Collis, 2018. "Responsiveness of Auditors to the Audit Risk Standards: Unique Evidence from Big 4 Audit Firms," Accounting in Europe, Taylor & Francis Journals, vol. 15(1), pages 33-54, January.

  5. Patrick Roger & Alain Schatt, 2015. "Entrepreneur's overconfidence, private benefits and the market performance of the firm," International Journal of Entrepreneurship and Small Business, Inderscience Enterprises Ltd, vol. 24(3), pages 289-301.

    Cited by:

    1. Thomas Lechat & Olivier Torrès, 2017. "Stressors and satisfactors in entrepreneurial activity: an event-based, mixed methods study predicting small business owners' health," Post-Print hal-04012050, HAL.

  6. Bernard Raffournier & Alain Schatt, 2010. "Is European Accounting Research Fairly Reflected in Academic Journals? An Investigation of Possible Non-mainstream and Language Barrier Biases," European Accounting Review, Taylor & Francis Journals, vol. 19(1), pages 161-190.
    See citations under working paper version above.
  7. Nathalie Gonthier‐Besacier & Alain Schatt, 2007. "Determinants of audit fees for French quoted firms," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 22(2), pages 139-160, January.

    Cited by:

    1. Masoud Azizkhani & Sarowar Hossain & Mai Nguyen, 2023. "Effects of audit committee chair characteristics on auditor choice, audit fee and audit quality," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3675-3707, September.
    2. Vesna Å tager, 2018. "Strong Competition Among Audit Companies and Power to Achieve Higher Audit Fees: Who is at the Forefront?," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 65(2), pages 119-138, June.
    3. Abdelnour Joseph & Aubert Nicolas & Campa Domenico, 2022. "Does employee ownership decrease agency costs? Evidence from French listed companies [L'actionnariat salarié réduit-il les coûts d'agence? Le cas des entreprises françaises cotées]," Post-Print hal-03723164, HAL.

  8. Laurence Godard & Alain Schatt, 2005. "Caractéristiques et fonctionnement des conseils d'administration français. Un état des lieux," Revue française de gestion, Lavoisier, vol. 158(5), pages 69-87.
    See citations under working paper version above.
  9. Réal Labelle & Alain Schatt, 2005. "Structure de propriété et communication financière des entreprises françaises," Revue Finance Contrôle Stratégie, revues.org, vol. 8(3), pages 77-104, September.
    See citations under working paper version above.
  10. Gérard Charreaux & Alain Schatt, 2005. "Les publications françaises en comptabilité et contrôle de gestion sur la période 1994-2003 : un état des lieux," ACCRA, Association francophone de comptabilité, vol. 11(2), pages 5-38.
    See citations under working paper version above.
  11. Michel Albouy & Alain Schatt, 2004. "Les prises de contrôle par les actionnaires contestataires:le cas André," Revue Finance Contrôle Stratégie, revues.org, vol. 7(2), pages 33-65, June.
    See citations under working paper version above.
  12. Géraldine Broye & Alain Schatt, 2003. "Sous-évaluation à l'introduction et cessions d'actions par les actionnaires d'origine:le cas français," Revue Finance Contrôle Stratégie, revues.org, vol. 6(2), pages 67-89, June.

    Cited by:

    1. Sophie Pommet, 2013. "The Impact of Venture Capital Investment Duration on the Survival of French IPOs," GREDEG Working Papers 2013-32, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France.
    2. Réal Labelle & Alain Schatt, 2005. "Structure de propriété et communication financière des entreprises françaises," Post-Print halshs-00008421, HAL.
    3. Mehdi Nekhili & Moez Cherif, 2011. "Related Parties Transactions and Firm's Market Value: the French Case," Post-Print hal-00658273, HAL.
    4. Kamel Touhami & Karim Mhedhbi, 2014. "La Gestion des résultats comptables par les dirigeants de l’acquéreur en période de pré-acquisition," Post-Print hal-01899494, HAL.
    5. Mehdi Nekhili & Hayette Gatfaoui, 2013. "Are Demographic Attributes and Firm Characteristics Drivers of Gender Diversity? Investigating Women’s Positions on French Boards of Directors," Post-Print hal-02380581, HAL.
    6. Laurence Godard & Alain Schatt, 2004. "Les déterminants de la "qualité" des conseils d'administration français," Working Papers CREGO 1040603, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    7. Michel Albouy & Alain Schatt, 2004. "Les prises de contrôle par les actionnaires contestataires:le cas André," Revue Finance Contrôle Stratégie, revues.org, vol. 7(2), pages 33-65, June.
    8. Mohamed Khenissi, 2013. "Rémunération des dirigeants et Performance financière: une étude française," Working Papers halshs-00834608, HAL.
    9. Sophie Pommet, 2013. "The impact of venture capital investment duration on the survival of French IPOs," Working Papers halshs-00923957, HAL.
    10. Réal Labelle & Alain Schatt, 2005. "Structure de propriété et communication financière des entreprises françaises;Ownership Structure and Corporate Disclosures:The French Case," Working Papers CREGO 1050701, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.

  13. Philippe Desbrières & Alain Schatt, 2002. "L'incidence des LBO sur la politique d'investissement et la gestion opérationnelle des firmes acquises:le cas français," Revue Finance Contrôle Stratégie, revues.org, vol. 5(4), pages 79-106, December.
    See citations under working paper version above.
  14. Phillippe Desbrières & Alain Schatt, 2002. "The Impacts of LBOs on the Performance of Acquired Firms: The French Case," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 29(5‐6), pages 695-729.
    See citations under working paper version above.
  15. Gaétan Breton & Alain Schatt, 2000. "Rôle et caractérisation de l’analyse financière," Revue d'Économie Financière, Programme National Persée, vol. 59(4), pages 147-161.

    Cited by:

    1. Réal Labelle & Alain Schatt, 2005. "Structure de propriété et communication financière des entreprises françaises," Post-Print halshs-00008421, HAL.
    2. Réal Labelle & Alain Schatt, 2005. "Structure de propriété et communication financière des entreprises françaises;Ownership Structure and Corporate Disclosures:The French Case," Working Papers CREGO 1050701, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.

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