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Éponymie et performance des moyennes entreprises

Author

Listed:
  • Thierry Poulain-Rehm

    (IRGO - Institut de Recherche en Gestion des Organisations - Université Montesquieu - Bordeaux 4 - Institut d'Administration des Entreprises (IAE) - Bordeaux)

  • Céline Barrédy

    (IRGO - Institut de Recherche en Gestion des Organisations - Université Montesquieu - Bordeaux 4 - Institut d'Administration des Entreprises (IAE) - Bordeaux)

Abstract

La recherche proposée s'efforce d'analyser la performance économique et financière des entreprises éponymiques - celles dont le nom correspond au patronyme de l'actionnaire majoritaire relatif et/ou du dirigeant -, ainsi que ses facteurs déterminants et les logiques managériales sous-jacentes. Les résultats montrent non seulement qu'il n'existe pas entre entreprises éponymiques et non éponymiques, pour la majorité des variables étudiées, de différences statistiquement significatives de performance économique et financière, mais que l'éponymie exerce une influence négative à la fois sur le taux de rendement brut des fonds propres nets et le taux de rendement des capitaux propres nets.

Suggested Citation

  • Thierry Poulain-Rehm & Céline Barrédy, 2013. "Éponymie et performance des moyennes entreprises," Post-Print hal-01430988, HAL.
    • Handle: RePEc:hal:journl:hal-01430988
    as

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