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La fonction R&D et la latitude managériale:une analyse théorique

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  • Mehdi Nekhili

    ()

  • Evelyne Poincelot

    (Université de Bourgogne)

Abstract

Parallèlement à ses vertus reconnues dans la création de valeur, la fonction R&D renforce, de par ses caractéristiques, la latitude managériale. Cette proposition est d'autant plus soutenable que les mécanismes d'incitation, de contrôle et de discipline des dirigeants sont, dans les firmes à forte intensité R&D, particulièrement réduits. Plusieurs tests empiriques, bien que différents dans leur finalité, renvoient majoritairement à une utilisation discrétionnaire des ressources investies dans la R&D.

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Bibliographic Info

Paper provided by Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations in its series Working Papers CREGO with number 1000303.

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Length: 27 pages
Date of creation: Mar 2000
Date of revision:
Publication status: published in Finance Contrôle Stratégie, vol.3, n°1, mars 2000, p.5-28
Handle: RePEc:dij:wpfarg:1000303

Note: article publié dans Finance Contrôle Stratégie, vol.3, n°1, mars 2000, p.5-28
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Postal: 2 Bd Gabriel, BP 26611, 21066 Dijon Cedex, France

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Postal: Angèle Renaud, CREGO, 2 Bd Gabriel, BP 26611, 21066 Dijon Cedex, France
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Keywords: R&D; latitude managériale; rente; stakeholders.;

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Cited by:
  1. Adel BOUBAKER & Mediha MEZHOUD, 2012. "Impact Of Internal Governance Mechanisms On The Ipo Long Term Performance," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 10, pages 129-146, December.
  2. Laurence Godard, 2010. "Les comités stratégiques et l’innovation dans les entreprises françaises," Revue Finance Contrôle Stratégie, revues.org, revues.org, vol. 13(1), pages 99-121., March.
  3. Rihab Guidara & Younes Boujelbene, 2014. "Earnings Management around Research and Development Manipulation," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(2), pages 26-37, April.
  4. Constant Djama & Guillaume Dumas & Isabelle Martinez, 2011. "L'innovation : une incitation à la gestion des résultats ?," Post-Print hal-00650418, HAL.
  5. Constant Djama & Guillaume Dumas & Isabelle Martinez, 2013. "Entreprises innovantes et gestion des résultats comptables," Post-Print hal-01002932, HAL.

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