Advanced Search
MyIDEAS: Login to save this paper or follow this series

Poids De L'Avis De L'Expert Comptable Judiciaire Dans La Decision Du Juge En Matiere De Redressement Judiciaire : Cas De La Tunisie

Contents:

Author Info

  • Taieb Hamadi

    (ESC Toulouse - Ecole Supérieure de commerce de Toulouse)

  • Sami El Omari,

    (ESC Toulouse - Ecole Supérieure de commerce de Toulouse)

  • Wafa Khlif

    ()
    (ESC Toulouse - Ecole Supérieure de commerce de Toulouse)

Registered author(s):

    Abstract

    Cet article analyse le poids de l'avis de l'expert-comptable judiciaire dans la décision d'envoi par le juge en redressement judiciaire des entreprises en difficultés économiques. Le rapport apporté par l'expert comptable pour aider le juge comporte des arguments techniques et son avis. Les résultats montrent que le juge est fortement influencé par l'avis de l'expert judiciaire en ne tenant compte que de manière limitée des motivations techniques du rapport de dernier.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://hal.archives-ouvertes.fr/docs/00/93/79/22/PDF/576_Hamadi_El_Omari_Khlif.pdf
    Download Restriction: no

    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00937922.

    as in new window
    Length:
    Date of creation: 21 May 2012
    Date of revision:
    Publication status: Published - Presented, Comptabilités et innovation, 2012, Grenoble, France
    Handle: RePEc:hal:journl:hal-00937922

    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00937922
    Contact details of provider:
    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords:

    This paper has been announced in the following NEP Reports:

    References

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
    as in new window
    1. Platt, Harlan D. & Platt, Marjorie B., 1991. "A note on the use of industry-relative ratios in bankruptcy prediction," Journal of Banking & Finance, Elsevier, vol. 15(6), pages 1183-1194, December.
    2. Opler, Tim C & Titman, Sheridan, 1994. " Financial Distress and Corporate Performance," Journal of Finance, American Finance Association, vol. 49(3), pages 1015-40, July.
    3. Ferri, Michael G & Jones, Wesley H, 1979. "Determinants of Financial Structure: A New Methodological Approach," Journal of Finance, American Finance Association, vol. 34(3), pages 631-44, June.
    4. Kose John, 1993. "Managing Financial Distress and Valuing Distressed Securities: A Survey and a Research Agenda," Financial Management, Financial Management Association, vol. 22(3), Fall.
    5. Charrier, Emmanuel, 2005. "L'expert-comptable judiciaire, un pair de la cour ?," Economics Papers from University Paris Dauphine 123456789/1945, Paris Dauphine University.
    6. Emmanuel CHARRIER, 2005. "L’expert-comptable judiciaire : un pair de la cour ?," Economic History 0503007, EconWPA.
    Full references (including those not matched with items on IDEAS)

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-00937922. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.