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La Complementarite Confiance-Controle : L'Analyse Du Degre De Confiance Refletee Par La Lettre Annuelle Du President De L'Entreprise

Author

Listed:
  • 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)

  • Daniel M Zéghal

    () (CRG - Centre de Recherche en Comptabilité - Université d'Ottawa)

Abstract

L'objectif de ce travail est de développer une grille d'analyse de la confiance reflétée dans la lettre annuelle de président. Cette grille se base sur la complémentarité du contrôle et de la confiance dans l'atténuation des risques de l'entreprise. Elle est testée sur un échantillon de 102 entreprises canadiennes cotées sur le TSE.

Suggested Citation

  • Wafa Khlif & Daniel M Zéghal, 2002. "La Complementarite Confiance-Controle : L'Analyse Du Degre De Confiance Refletee Par La Lettre Annuelle Du President De L'Entreprise," Post-Print halshs-00584480, HAL.
  • Handle: RePEc:hal:journl:halshs-00584480
    Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00584480
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