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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)

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    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

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    Paper provided by HAL in its series Post-Print with number hal-00937922.

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    Date of creation: 21 May 2012
    Date of revision:
    Publication status: Published in Comptabilités et innovation, May 2012, Grenoble, France., 2012
    Handle: RePEc:hal:journl:hal-00937922
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    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. Opler, Tim C & Titman, Sheridan, 1994. " Financial Distress and Corporate Performance," Journal of Finance, American Finance Association, vol. 49(3), pages 1015-40, July.
    3. Charrier, Emmanuel, 2005. "L'expert-comptable judiciaire, un pair de la cour ?," Economics Papers from University Paris Dauphine 123456789/1945, Paris Dauphine University.
    4. 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.
    5. 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 631-44, June.
    6. Emmanuel CHARRIER, 2005. "L’expert-comptable judiciaire : un pair de la cour ?," Economic History 0503007, EconWPA.
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