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Comment interpréter la diffusion des standards anglo-saxons de gouvernance au sein des entreprises françaises cotées? L'exemple des comités de surveillance

Author

Listed:
  • Christine Pochet

    (IAE - Institut d'Administration des Entreprises - Toulouse)

  • Heejung Yeo

    (IAE - Institut d'Administration des Entreprises - Toulouse)

Abstract

La création de comités de surveillance (i.e. d'audit, de rémunération et de nomination) au sein des conseils d'administration est une des préconisations diffusées en France par les investisseurs institutionnels anglo-saxons. Pour autant, la présence d'un tel comité est-elle de nature a répondre aux attentes de ces investisseurs ? L'étude empirique conduite sur un échantillon de 120 entreprises cotées montre que dans le contexte français, l'existence de comités de surveillance ne s'interprète que partiellement comme visant a réduire les couts d'agence.

Suggested Citation

  • Christine Pochet & Heejung Yeo, 2004. "Comment interpréter la diffusion des standards anglo-saxons de gouvernance au sein des entreprises françaises cotées? L'exemple des comités de surveillance," Post-Print halshs-00594064, HAL.
  • Handle: RePEc:hal:journl:halshs-00594064
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00594064
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