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Poids De L'Avis De L'Expert Comptable Judiciaire Dans La Decision Du Juge En Matiere De Redressement Judiciaire : Cas De La Tunisie


  • Taieb Hamadi

    (ESC Toulouse - Ecole Supérieure de commerce de Toulouse)

  • Sami El Omari,

    (ESC Toulouse - Ecole Supérieure de commerce de Toulouse)

  • Wafa Khlif

    () (ESC Toulouse - Ecole Supérieure de commerce de Toulouse)


This work analyses the influence of the legal expert in accounting on the decision of the judge for legal settlement for firms in difficulty. The report of the legal expert (who is a chartered accountant) aims to help the judge to make a decision. The report contents some technical arguments and the expert opinion. The resultants show clearly that the judge follows the opinion of the expert more than its technical justifications

Suggested Citation

  • Taieb Hamadi & Sami El Omari, & Wafa Khlif, 2012. "Poids De L'Avis De L'Expert Comptable Judiciaire Dans La Decision Du Juge En Matiere De Redressement Judiciaire : Cas De La Tunisie," Post-Print hal-00937922, HAL.
  • Handle: RePEc:hal:journl:hal-00937922
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    References listed on IDEAS

    1. Platt, Harlan D. & Platt, Marjorie B., 1991. "A note on the use of industry-relative ratios in bankruptcy prediction," Journal of Banking & Finance, Elsevier, vol. 15(6), pages 1183-1194, December.
    2. Emmanuel CHARRIER, 2005. "L’expert-comptable judiciaire : un pair de la cour ?," Economic History 0503007, EconWPA.
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    4. Ferri, Michael G & Jones, Wesley H, 1979. "Determinants of Financial Structure: A New Methodological Approach," Journal of Finance, American Finance Association, vol. 34(3), pages 631-644, June.
    5. repec:dau:papers:123456789/1945 is not listed on IDEAS
    6. repec:bla:joares:v:18:y:1980:i:1:p:109-131 is not listed on IDEAS
    7. Kose John, 1993. "Managing Financial Distress and Valuing Distressed Securities: A Survey and a Research Agenda," Financial Management, Financial Management Association, vol. 22(3), Fall.
    8. Opler, Tim C & Titman, Sheridan, 1994. " Financial Distress and Corporate Performance," Journal of Finance, American Finance Association, vol. 49(3), pages 1015-1040, July.
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