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Les Relations Entre Les Mecanismes De Gouvernement Et L'Indice De Divulgation Volontaire D'Informations : Etude Clinique De Deux Entreprises Tunisiennes

Author

Listed:
  • Mehdi Nekhili

    (Groupe ESC Troyes en Champagne)

  • Ines Fakhfakh

    (Institut des Hautes Etudes Commerciales de Sfax - FSS - Faculté des Sciences de Sfax - Université de Sfax - University of Sfax)

Abstract

Cette étude porte sur les relations entre les mécanismes de gouvernement des entreprises et la divulgation volontaire d'informations. Les mécanismes traités englobent la présence d'un actionnaire principal, la présence des investisseurs institutionnels dans le capital, la participation du conseil dans le capital, la présence d'administrateurs indépendants non exécutifs dans le conseil, la dualité des rôles du Directeur Général et du Président de conseil, la participation des administrateurs à d'autres conseils d'administration et la qualité d'audit. L'étude empirique porte sur deux entreprises tunisiennes. Les résultats trouvés mettent en évidence les spécificités du conseil d'administration des entreprises tunisiennes. Il semble être l'outil d'enracinement par excellence utilisé par les dirigeants tunisiens.

Suggested Citation

  • Mehdi Nekhili & Ines Fakhfakh, 2006. "Les Relations Entre Les Mecanismes De Gouvernement Et L'Indice De Divulgation Volontaire D'Informations : Etude Clinique De Deux Entreprises Tunisiennes," Post-Print halshs-00558233, HAL.
    • Handle: RePEc:hal:journl:halshs-00558233
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00558233
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