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Gouvernance des entreprises : concept, corpus théoriques et mécanismes

Author

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  • Adil Cherkaoui

    (UH2C - Université Hassan II de Casablanca = University of Hassan II Casablanca = جامعة الحسن الثاني (ar))

Abstract

De nos jours, la multiplication des scandales financiers et des crises économiques interpelle les dirigeants sur leur responsabilité vis-à-vis des actionnaires. En effet, les dirigeants sont attendus à agir en faveur de la création de valeur actionnariale en évitant les comportements opportunistes émanant de leur enracinement managérial. Dès lors, la gouvernance de l'entreprise a comme vocation la réduction des asymétries d'informations et les conflits d'intérêts de manière à protéger les intérêts des actionnaires, mais également des autres parties prenantes. Elle s'intéresse aux systèmes de contrôle pour faire face aux éventuels risques et prévient les abus de pouvoir pour préserver « l'intérêt social » de l'entreprise.

Suggested Citation

  • Adil Cherkaoui, 2019. "Gouvernance des entreprises : concept, corpus théoriques et mécanismes," Post-Print hal-05341175, HAL.
    • Handle: RePEc:hal:journl:hal-05341175
    Note: View the original document on HAL open archive server: https://hal.science/hal-05341175v1
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