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Qualite De Publication Financiere Et Gouvernance : Cas Du Sbf 120

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Author Info

  • Chiraz Ben Ali

    ()
    (DRM - Dauphine Recherches en Management - CNRS : UMR7088 - Université Paris Dauphine - Paris IX)

Abstract

Ce papier étudie les mécanismes de gouvernement d'entreprise qui incitent les dirigeants à améliorer la qualité de leur publication financière sur un marché où l'actionnariat est concentré. La théorie d'agence propose un cadre de recherche intéressant liant la décision de publication au gouvernement d'entreprise. Les résultats de l'étude montrent que les entreprises ayant une bonne publication financière sont plus amenées à avoir un conseil d'administration indépendant, une structure d'actionnariat peu concentrée, ne sont pas contrôlées pas une famille, n'ont pas de droits de vote double et proposent des plans de stock-options à leurs dirigeants.

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File URL: http://halshs.archives-ouvertes.fr/docs/00/54/30/99/PDF/p92.pdf
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Bibliographic Info

Paper provided by HAL in its series Post-Print with number halshs-00543099.

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Length:
Date of creation: May 2007
Date of revision:
Publication status: Published - Presented, «COMPTABILITE ET ENVIRONNEMENT », 2007, France
Handle: RePEc:hal:journl:halshs-00543099

Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00543099/en/
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Web page: http://hal.archives-ouvertes.fr/

Related research

Keywords: publication financière ; gouvernement d'entreprise ; structure de propriété ; conseil d'administration;

References

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  1. La Porta, Rafael & Lopez-de-Silanes, Florencio & Shleifer, Andrei & Vishny, Robert W., 1998. "Law and Finance," Scholarly Articles 3451310, Harvard University Department of Economics.
  2. Rafael La Porta & Florencio Lopez-De-Silanes & Andrei Shleifer, 1999. "Corporate Ownership Around the World," Journal of Finance, American Finance Association, vol. 54(2), pages 471-517, 04.
  3. Mak, Y. T. & Li, Yuan, 2001. "Determinants of corporate ownership and board structure: evidence from Singapore," Journal of Corporate Finance, Elsevier, vol. 7(3), pages 235-256, September.
  4. La Porta, Rafael & Lopez-de-Silanes, Florencio & Shleifer, Andrei & Vishny, Robert, 2000. "Investor protection and corporate governance," Journal of Financial Economics, Elsevier, vol. 58(1-2), pages 3-27.
  5. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
  6. Nagar, Venky & Nanda, Dhananjay & Wysocki, Peter, 2003. "Discretionary disclosure and stock-based incentives," Journal of Accounting and Economics, Elsevier, vol. 34(1-3), pages 283-309, January.
  7. Gelb, David S, 2000. " Managerial Ownership and Accounting Disclosures: An Empirical Study," Review of Quantitative Finance and Accounting, Springer, vol. 15(2), pages 169-85, September.
  8. Fama, Eugene F & Jensen, Michael C, 1983. "Separation of Ownership and Control," Journal of Law and Economics, University of Chicago Press, vol. 26(2), pages 301-25, June.
  9. Demsetz, Harold & Lehn, Kenneth, 1985. "The Structure of Corporate Ownership: Causes and Consequences," Journal of Political Economy, University of Chicago Press, vol. 93(6), pages 1155-77, December.
  10. Shleifer, Andrei & Vishny, Robert W., 1986. "Large Shareholders and Corporate Control," Scholarly Articles 3606237, Harvard University Department of Economics.
  11. Diamond, Douglas W & Verrecchia, Robert E, 1991. " Disclosure, Liquidity, and the Cost of Capital," Journal of Finance, American Finance Association, vol. 46(4), pages 1325-59, September.
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Cited by:
  1. Hanen Ben Ayed-Koubaa, 2011. "Qualité de la communication financière au sujet des pratiques de gouvernance d'entreprise : cas du SBF 120," Post-Print hal-00646509, HAL.

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