L'Audit Des Risques Dans Les Operations De Fusions-Acquisitions : Le Cas Aerospatiale-Matra
Abstract
La vague actuelle de fusions-acquisitions induit un développement sans précédent des missions d'audit d'acquisition. L'objet de ce travail est de procéder à l'exploration de cette forme particulière d'audit en s'appuyant tout à la fois sur un cadre conceptuel et sur l'étude d'un cas concret: celui de la fusion Aérospatiale- Matra.Download Info
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Paper provided by HAL in its series Post-Print with number halshs-00587503.Length:
Date of creation: May 2000
Date of revision:
Publication status: Published - Presented, 21ÈME CONGRES DE L'AFC, 2000, France
Handle: RePEc:hal:journl:halshs-00587503
Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00587503/en/
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Related research
Keywords: Fusions-acquisitions ; Pouvoir de négociation ; Risques d'agence ; Audit d'acquisition ; Expertise indépendante ; Méthodes d'évaluation;References
References listed on IDEASPlease 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.:
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- Tirole, Jean, 1986. "Hierarchies and Bureaucracies: On the Role of Collusion in Organizations," Journal of Law, Economics and Organization, Oxford University Press, vol. 2(2), pages 181-214, Fall.
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- Casta, Jean-François & Mikol, Alain, 1999. "Vingt ans d'audit : De la révision des comptes aux activités multiservices," Open Access publications from Université Paris-Dauphine urn:hdl:123456789/1863, Université Paris-Dauphine.
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