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Effets De La Structure De Propriete Sur La Performance Comptable : Etude Empirique Sur Les Entreprises Tunisiennes Indistruelles Non Cotees

Author

Listed:
  • Wiem Elmanaa Madani

    (URGE - Unité de Recherche en Gestion des Entreprises - Université de Sfax - University of Sfax)

  • Wafa Khlif

    (LIGUE - Laboratoire Interdisciplinaire en Gestion : Université-Entreprise - M.E.N.E.S.R. - Ministère de l'Education nationale, de l’Enseignement supérieur et de la Recherche)

Abstract

Cette recherche examine les effets de la structure de propriété sur la performance comptable d'un échantillon d'entreprises industrielles tunisiennes non cotées et observées entre 1999 et 2002. Dans cette étude, trois variables définissent la structure de propriété: la concentration du capital, la nature des actionnaires majoritaires et la propriété managériale. La performance des firmes est mesurée par le rendement sur les capitaux propres et le rendement sur actif. Les résultats confirment qu'il n'existe pas de relation entre la concentration du capital et la performance. Par ailleurs, ils montrent que la relation supposée non linéaire entre la propriété managériale et la performance financière n'est pas confirmée pour le cas des entreprises de cette étude.

Suggested Citation

  • Wiem Elmanaa Madani & Wafa Khlif, 2005. "Effets De La Structure De Propriete Sur La Performance Comptable : Etude Empirique Sur Les Entreprises Tunisiennes Indistruelles Non Cotees," Post-Print halshs-00581192, HAL.
    • Handle: RePEc:hal:journl:halshs-00581192
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00581192
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