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Caractéristiques comptables et financières des entreprises qui réduisent leur effectif salarié

Author

Listed:
  • Mehdi Nekhili

    (Pôle Finance Responsable - Rouen Business School - Rouen Business School)

  • Jihene Najar

    (EM - EMLyon Business School)

Abstract

L'objectif de notre recherche est d'étudier le lien entre la suppression d'emplois et la performance économique et financière de l'entreprise. Sur un échantillon de 141 entreprises françaises cotées ayant annoncé des suppressions d'emploi sur les années 1997, 1998 et 1999, nous montrons que les réductions d'effectif interviennent dans les entreprises dont les performances passées sont relativement faibles et qui affichent un fort taux d'endettement et un faible taux de marge. Par ailleurs, la performance réalisée par ces entreprises sur les trois années suivant la décision d'ajustement des effectifs varie en fonction de l'objectif affiché à l'annonce de ces suppressions et du niveau de partage de la valeur ajoutée entre les salariés et les actionnaires.

Suggested Citation

  • Mehdi Nekhili & Jihene Najar, 2009. "Caractéristiques comptables et financières des entreprises qui réduisent leur effectif salarié," Post-Print hal-00565487, HAL.
    • Handle: RePEc:hal:journl:hal-00565487
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    Cited by:

    1. Labadi, Moufida & Nekhili, Mehdi, 2012. "Structure de propriété et partage de la valeur ajoutée : application aux entreprises françaises non financières du SBF120," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, vol. 12.

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