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Effets De La Structure De Propriete Sur La Performance Comptable : Etude Empirique Sur Les Entreprises Tunisiennes Indistruelles Non Cotees

  • Wiem Elmanaa Madani

    (URGE - Unité de Recherche en Gestion des Entreprises - University of Sfax, Tunisia)

  • Wafa Khlif

    ()

    (LIGUE - Laboratoire Interdisciplinaire en Gestion : Université-Entreprise - M.E.N.E.S.R. - Ministère de l'Éducation nationale, de l’Enseignement supérieur et de la Recherche)

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    Cette recherche examine les effets de la structure de propriété sur la performance comptable d'un échantillon d'entreprises industrielles tunisiennes non cotées et observées entre 1999 et 2002. Dans cette étude, trois variables définissent la structure de propriété: la concentration du capital, la nature des actionnaires majoritaires et la propriété managériale. La performance des firmes est mesurée par le rendement sur les capitaux propres et le rendement sur actif. Les résultats confirment qu'il n'existe pas de relation entre la concentration du capital et la performance. Par ailleurs, ils montrent que la relation supposée non linéaire entre la propriété managériale et la performance financière n'est pas confirmée pour le cas des entreprises de cette étude.

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    File URL: https://halshs.archives-ouvertes.fr/halshs-00581192/document
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    Paper provided by HAL in its series Post-Print with number halshs-00581192.

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    Date of creation: May 2005
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    Publication status: Published in Comptabilité et Connaissances, May 2005, France. pp.CD-Rom, 2005
    Handle: RePEc:hal:journl:halshs-00581192
    Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00581192
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