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Gouvernance d'entreprise des sociétés-mères de groupes multinationaux : Une étude empirique par l'approche " quali-quantitative comparée " (AQQC)


  • Konan Anderson Seny Kan

    () (Management Research Centre - ESC Toulouse)


This paper studies the determinants governance arrangement (top management team and board of director) within multinational's parent company. An emerging literature presupposes a link between multinational degree of internationalization and the configuration of its governance arrangements. If the theoretical arguments underlying this conjecture are promising, empirical evidences are still sparse to consolidate it. In this aim, we use in this article QCA with a major contribution: bringing out necessary causal conditions and sufficient combination of causal conditions opening a new angle of understanding of corporate governance within multinational corporations' parent companies. We also show that multinational corporations' level of internationalization is a necessary but not sufficient condition to determine the pattern

Suggested Citation

  • Konan Anderson Seny Kan, 2011. "Gouvernance d'entreprise des sociétés-mères de groupes multinationaux : Une étude empirique par l'approche " quali-quantitative comparée " (AQQC)," Post-Print hal-00650582, HAL.
  • Handle: RePEc:hal:journl:hal-00650582
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    References listed on IDEAS

    1. Olivier Ramond & Laurent Batsch & Jean-François Casta, 2007. "Résultat et performance financière en normes IFRS : Quel est le contenu informatif du comprehensive income ?," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 13(3), pages 129-154.
    2. Marc Feuilloley & Patrick Sentis, 2007. "Pertinence économique de la comptabilisation des dépréciations de goodwill:le cas français," Revue Finance Contrôle Stratégie,, vol. 10(1), pages 95-124, March.
    3. Roll, Richard, 1986. "The Hubris Hypothesis of Corporate Takeovers," The Journal of Business, University of Chicago Press, vol. 59(2), pages 197-216, April.
    4. repec:bla:joares:v:38:y:2000:i:2:p:375-386 is not listed on IDEAS
    5. Eccher, Elizabeth A. & Ramesh, K. & Thiagarajan, S. Ramu, 1996. "Fair value disclosures by bank holding companies," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 79-117, October.
    6. Gaëlle Lenormand & Lionel Touchais, 2008. "La pertinence des actifs incorporels avec les IFRS," Revue Finance Contrôle Stratégie,, vol. 11(2), pages 173-201, June.
    7. Henry Jarva, 2009. "Do Firms Manage Fair Value Estimates? An Examination of SFAS 142 Goodwill Impairments," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(9-10), pages 1059-1086.
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