IDEAS home Printed from
   My bibliography  Save this paper

"Meilleures pratiques" de gouvernance et création de valeur: une appréciation critique des codes de bonne conduite


  • Peter Wirtz

    () (Centre de Recherche Magellan - UJML - Université Jean Moulin - Lyon III - Institut d'Administration des Entreprises (IAE) - Lyon)


For about a decade, the intensifying debate on corporate governance has led to multiple initiatives promoting rules of "best practice." These initiatives are led by a great variety of actors, such as institutional investors, international organizations, national governments or corporate managers themselves. They have brought about several so-called corporate governance codes, which are applicable on a voluntary basis and contain some recommendations that are often represented as an "ideal" solution. Whenever ideas on corporate governance are hence promoted on a large scale and there is growing consent on them representing a universal standard, a critical examination of their theoretical underpinnings may prove helpful to avoid being locked into a narrow and possibly counterproductive perspective.

Suggested Citation

  • Peter Wirtz, 2005. ""Meilleures pratiques" de gouvernance et création de valeur: une appréciation critique des codes de bonne conduite," Post-Print halshs-00746264, HAL.
  • Handle: RePEc:hal:journl:halshs-00746264
    Note: View the original document on HAL open archive server:

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Other versions of this item:


    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.

    Cited by:

    1. Gérard Charreaux, 2008. "La recherche en finance d’entreprise:quel positionnement méthodologique ?," Revue Finance Contrôle Stratégie,, vol. 11(Special), pages 237-290, June.
    2. repec:eco:journ1:2018-02-12 is not listed on IDEAS
    3. repec:dau:papers:123456789/3498 is not listed on IDEAS
    4. Peter Wirtz, 2013. "Gouvernance et efficacité missionnaire de la Compagnie de Jésus : les enseignements d'une théorie élargie de la gouvernance," Working Papers halshs-00862068, HAL.
    5. repec:eee:crpeac:v:21:y:2010:i:6:p:445-467 is not listed on IDEAS
    6. repec:dau:papers:123456789/7549 is not listed on IDEAS
    7. Michel Albouy, 2011. "DÉBAT-Autorité de gestion et avaries communes:une note de lecture," Revue Finance Contrôle Stratégie,, vol. 14(4), pages 7-19, December.
    8. Peter Wirtz, 2014. "Governance and missionary effectiveness of the Company of Jesus: lessons from an extended theory of governance," Post-Print hal-00974337, HAL.
    9. Dominique Bessire & Stéphane Onnée, 2006. "Les agences de notation sociétale : la quête de légitimité dans un champ organisationnel en construction," Post-Print halshs-00548091, HAL.
    10. repec:eee:accfor:v:32:y:2008:i:2:p:114-124 is not listed on IDEAS
    11. repec:dau:papers:123456789/2719 is not listed on IDEAS
    12. Compernolle, Tiphaine, 2011. "Fonctionnement et efficacité du comité d’audit : une analyse des interactions entre les participants," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/7369 edited by Richard, Chrystelle & Colasse, Bernard.

    More about this item


    Gouvernance; meilleures pratiques; valeur;


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00746264. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.