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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)

Registered author(s):

    Cet article analyse le poids de l'avis de l'expert-comptable judiciaire dans la décision d'envoi par le juge en redressement judiciaire des entreprises en difficultés économiques. Le rapport apporté par l'expert comptable pour aider le juge comporte des arguments techniques et son avis. Les résultats montrent que le juge est fortement influencé par l'avis de l'expert judiciaire en ne tenant compte que de manière limitée des motivations techniques du rapport de dernier.

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    File URL: http://hal.archives-ouvertes.fr/docs/00/93/79/22/PDF/576_Hamadi_El_Omari_Khlif.pdf
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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
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    Publication status: Published - Presented, Comptabilités et innovation, 2012, Grenoble, France
    Handle: RePEc:hal:journl:hal-00937922
    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00937922
    Contact details of provider: Web page: https://hal.archives-ouvertes.fr/

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    1. 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.
    2. 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.
    3. 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.
    4. Opler, Tim C & Titman, Sheridan, 1994. " Financial Distress and Corporate Performance," Journal of Finance, American Finance Association, vol. 49(3), pages 1015-40, July.
    5. Emmanuel CHARRIER, 2005. "L’expert-comptable judiciaire : un pair de la cour ?," Economic History 0503007, EconWPA.
    6. Charrier, Emmanuel, 2005. "L'expert-comptable judiciaire, un pair de la cour ?," Economics Papers from University Paris Dauphine 123456789/1945, Paris Dauphine University.
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