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La Complementarite Confiance-Controle : L'Analyse Du Degre De Confiance Refletee Par La Lettre Annuelle Du President De L'Entreprise

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Author Info

  • Wafa Khlif

    ()
    (LIGUE - Laboratoire Interdisciplinaire en Gestion : Université-Entreprise - Ministère de l'Enseignement Supérieur et de la Recherche Scientifique)

  • Daniel M Zéghal

    ()
    (CRG - Centre de Recherche en Comptabilité - Université d'Ottawa)

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    Abstract

    L'objectif de ce travail est de développer une grille d'analyse de la confiance reflétée dans la lettre annuelle de président. Cette grille se base sur la complémentarité du contrôle et de la confiance dans l'atténuation des risques de l'entreprise. Elle est testée sur un échantillon de 102 entreprises canadiennes cotées sur le TSE.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/58/44/80/PDF/KHLIF.PDF
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00584480.

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    Date of creation: May 2002
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    Publication status: Published - Presented, Technologie et management de l'information : enjeux et impacts dans la comptabilité, le contrôle et l'audit, 2002, France
    Handle: RePEc:hal:journl:halshs-00584480

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00584480/en/
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    Web page: http://hal.archives-ouvertes.fr/

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    Keywords: confiance; contrôle de gestion; Lettre de président; entreprises cotées;

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