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Gouvernance des entreprises et divulgation d'informations relatives à la rémunération des dirigeants

Author

Listed:
  • Géraldine BROYE

    () (LaRGE Research Center, Université de Strasbourg)

  • Alexandre DI GIACOMO

    () (LaRGE Research Center, Université de Strasbourg)

  • Enrico PRINZ

    () (LaRGE Research Center, Université de Strasbourg)

Abstract

Ce travail examine dans quelle mesure les entreprises se conforment au code de gouvernance en ce qui concerne la communication des éléments relatifs à la rémunération des dirigeants, et s’intéresse aux facteurs pouvant expliquer le niveau de divulgation. A partir d’un échantillon de sociétés cotées sur Euronext, nous mettons en évidence une conformité relativement faible des entreprises avec les recommandations du code AFEP/MEDEF et de l’AMF. Nous montrons par ailleurs que les entreprises familiales sont associées à des scores de divulgation significativement plus faibles, tandis que l’indépendance des administrateurs favorise une divulgation de meilleure qualité.

Suggested Citation

  • Géraldine BROYE & Alexandre DI GIACOMO & Enrico PRINZ, 2017. "Gouvernance des entreprises et divulgation d'informations relatives à la rémunération des dirigeants," Working Papers of LaRGE Research Center 2017-10, Laboratoire de Recherche en Gestion et Economie (LaRGE), Université de Strasbourg.
  • Handle: RePEc:lar:wpaper:2017-10
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    File URL: http://ifs.u-strasbg.fr/large/publications/2017/2017-10.pdf
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    Cited by:

    1. Jean-Christophe Duhamel & Réda Sefsaf, 2017. "Valeur de la gouvernance d'entreprise et gouvernance des valeurs de l'entreprise. Recherche sur les effets des codes de gouvernance et les stratégies de communication en matière de gouvernance," Working Papers halshs-01633982, HAL.

    More about this item

    Keywords

    Rémunération des dirigeants – Gouvernance – Divulgation – Entreprises familiales;

    JEL classification:

    • G30 - Financial Economics - - Corporate Finance and Governance - - - General

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