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Qualite De Publication Financiere Et Gouvernance : Cas Du Sbf 120

Author

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  • Chiraz Ben Ali

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

Ce papier étudie les mécanismes de gouvernement d'entreprise qui incitent les dirigeants à améliorer la qualité de leur publication financière sur un marché où l'actionnariat est concentré. La théorie d'agence propose un cadre de recherche intéressant liant la décision de publication au gouvernement d'entreprise. Les résultats de l'étude montrent que les entreprises ayant une bonne publication financière sont plus amenées à avoir un conseil d'administration indépendant, une structure d'actionnariat peu concentrée, ne sont pas contrôlées pas une famille, n'ont pas de droits de vote double et proposent des plans de stock-options à leurs dirigeants.

Suggested Citation

  • Chiraz Ben Ali, 2007. "Qualite De Publication Financiere Et Gouvernance : Cas Du Sbf 120," Post-Print halshs-00543099, HAL.
    • Handle: RePEc:hal:journl:halshs-00543099
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00543099
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    File URL: https://shs.hal.science/halshs-00543099/document
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    References listed on IDEAS

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    Cited by:

    1. Hanen Ben Ayed-Koubaa, 2011. "Qualité de la communication financière au sujet des pratiques de gouvernance d'entreprise : cas du SBF 120," Post-Print hal-00646509, HAL.

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