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Relations D'Agence, Opportunites De Croissance Et Notoriete De L'Auditeur Externe : Une Etude Empirique Du Marche Français

Author

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  • Charles Piot

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique)

Abstract

Sur un échantillon de 285 sociétés françaises cotées en 1997, cette étude montre une relation positive significative entre une mesure des opportunités de croissance et la présence d'un big six parmi les commissaires aux comptes. En outre, la notoriété des auditeurs augmente avec l'asymétrie informationnelle qui marque la relation actionnaires-dirigeants, mais ce lien n'est plus significatif après introduction de la taille des sociétés contrôlées dans les modèles multivariés.

Suggested Citation

  • Charles Piot, 2000. "Relations D'Agence, Opportunites De Croissance Et Notoriete De L'Auditeur Externe : Une Etude Empirique Du Marche Français," Post-Print halshs-00587501, HAL.
    • Handle: RePEc:hal:journl:halshs-00587501
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00587501
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    References listed on IDEAS

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