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GOUVERNANCE D'ENTREPRISE ET POUVOIR INFORMATIONNEL DES BENEFICES COMPTABLES EN FRANCE ET AUX Etats-Unis

Author

Listed:
  • Fatma Ben Slama

    (ISCAE - ISCAE)

  • Hamadi Matoussi

    (ISCAE - ISCAE)

  • Benoit Pigé

    (LEG - Laboratoire d'Economie et de Gestion - UB - Université de Bourgogne - CNRS - Centre National de la Recherche Scientifique)

Abstract

La gouvernance d'entreprise a connu de très grandes évolutions en France et aux Etats-Unis depuis 2001. Ces évolutions n'ont pas conduit à une convergence linéaire entre les deux systèmes de gouvernance, mais à des emprunts réciproques en matière de réglementation et de mécanismes de contrôle implantés par les sociétés. Ces particularités en matière de gouvernance et de comportement des investisseurs financiers conduisent à un effet différent des mécanismes de contrôle sur le pouvoir informationnel des bénéfices comptables pour les investisseurs financiers. Les résultats indiquent que pour le contexte américain, la concentration de la propriété améliore le pouvoir informationnel des bénéfices comptables alors qu'en France, il n'existe aucun lien significatif entre la gouvernance d'entreprise et le pouvoir informationnel des bénéfices comptables

Suggested Citation

  • Fatma Ben Slama & Hamadi Matoussi & Benoit Pigé, 2007. "GOUVERNANCE D'ENTREPRISE ET POUVOIR INFORMATIONNEL DES BENEFICES COMPTABLES EN FRANCE ET AUX Etats-Unis," Post-Print halshs-00543062, HAL.
    • Handle: RePEc:hal:journl:halshs-00543062
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00543062
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    References listed on IDEAS

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