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Les déterminants du choix entre un conseil d'administration et un conseil de surveillance

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  • Laurence Godard

    (Université de Franche-Comté)

Abstract

Cet article étudie les facteurs qui influencent le choix de la structure du conseil:conseil d'administration ou conseil de surveillance. Deux facteurs relatifs au contrôle du dirigeant sont pris en compte:la performance et la structure de propriété de l'entreprise. Deux facteurs explicatifs supplémentaires sont considérés:la date de création de l'entreprise afin de tenir compte de l'année d'introduction de la formule conseil de surveillance en France et le secteur de l'entreprise en appréhendant son incertitude et le type d'activité. Les résultats montrent que le secteur d'activité, l'incertitude et le type d'entreprises (familiales, managériales et contrôlées) ont une influence sur la probabilité de choisir un conseil de surveillance.

Suggested Citation

  • Laurence Godard, 1998. "Les déterminants du choix entre un conseil d'administration et un conseil de surveillance," Working Papers CREGO 0981201, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    • Handle: RePEc:dij:wpfarg:0981201
    Note: article publié dans Finance Contrôle Stratégie, vol.1, n°4, décembre 1998, p.39-61.
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    References listed on IDEAS

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    Cited by:

    1. Aida Sy & Lamia Jamel & Abdelkader Derbali, 2017. "Do ownership structure and quality of financial information affect the cost of debt of Tunisian listing firms?," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 9(2), pages 140-153.
    2. Patrice Charlier & Jean-Baptiste Cartier, 2012. "Les particularités de la société en commandite par actions au regard des conflits d'agence," Post-Print halshs-00807573, HAL.
    3. Ahmadi, Ali & Nakaa, Nejia & Bouri, Abdelfettah, 2018. "Chief Executive Officer attributes, board structures, gender diversity and firm performance among French CAC 40 listed firms," Research in International Business and Finance, Elsevier, vol. 44(C), pages 218-226.
    4. Pascal Dumontier & Sonda Chtourou & Soumaya Ayedi, 2006. "La qualité de l'audit externe et les mécanismes de gouvernance des entreprises : Une étude empirique menée dans le contexte tunisien," Post-Print halshs-00548115, HAL.
    5. Fabrice Roth, 2000. "Gouvernement des entreprises et stratégie du dirigeant:une étude clinique dans le secteur de l'assurance," Working Papers CREGO 1000701, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    6. Fabrice Roth, 2000. "Gouvernement des entreprises et stratégie du dirigeant:une étude clinique dans le secteur de l'assurance," Revue Finance Contrôle Stratégie, revues.org, vol. 3(4), pages 179-199, December.
    7. Aurélien Eminet & Zied Guedri & Stefan Asseman, 2009. "Le dirigeant est-il l’architecte de sa rémunération? Structure de contrôle du conseil d’administration et mobilisation du capital social," Revue Finance Contrôle Stratégie, revues.org, vol. 12(3), pages 5-36, September.
    8. Hentati Fakher & Bouri Abdelfettah, 2012. "Board of directors and financial decisions of Tunisian firms," African Journal of Accounting, Auditing and Finance, Inderscience Enterprises Ltd, vol. 1(1), pages 101-112.
    9. Zied Guedri & Xavier Hollandts & Nicolas Aubert, 2011. "Les| déterminants de la représentation des actionnaires salariés au conseil d'administration ou de surveillance," Post-Print hal-02312660, HAL.
    10. Dr. Habib AFFES & Mrs. Nourch¨¦ne Hamza Hakim, 2013. "Ownership Structure and Performance of the Listed Tunisian Companies," Business and Economic Research, Macrothink Institute, vol. 3(2), pages 218-235, December.

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    More about this item

    Keywords

    conseil d'administration; conseil de surveillance; performance; structure de propriété; incertitude sectorielle.;
    All these keywords.

    JEL classification:

    • G30 - Financial Economics - - Corporate Finance and Governance - - - General

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