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Gestion de l'incertitude et cadrage juridique des filiales: une analyse de l'utilisation de la Société par Actions Simplifiée

Author

Listed:
  • Jean-Baptiste Cartier
  • Ulrike Mayrhofer

    (Euristik - Equipe de Recherche en management stratégique - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon, Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon, Pôle de Recherche - Rouen Business School - Rouen Business School)

Abstract

This research examines the relationship between the management of uncertainty and the legal framework of subsidiaries. The authors analyse the use of the French "Sociétés par Actions Simplifiée" for wholly owned subsidiaries, concerning the development of international activities. The empirical study is based on a sample of 133 French and foreign groups that have established subsidiaries in France, using SAS. It shows that the perception of advantages associated with SAS varies according to the geographic location of the group. It appears that the distance between the location of the subsidiary and the country of origin of the headquarters reduces the advantages associated with SAS.

Suggested Citation

  • Jean-Baptiste Cartier & Ulrike Mayrhofer, 2007. "Gestion de l'incertitude et cadrage juridique des filiales: une analyse de l'utilisation de la Société par Actions Simplifiée," Post-Print hal-00567655, HAL.
    • Handle: RePEc:hal:journl:hal-00567655
    as

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