L’impact des caractéristiques du comité d’audit sur la détresse financière (notice n° 1591508)
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| fixed length control field | 02951cam a2200313 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20251228065444.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Jarrar, Hajer |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | L’impact des caractéristiques du comité d’audit sur la détresse financière |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2020.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 34 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | L’objet de cette recherche est de déterminer l’impact des caractéristiques des comités d’audit sur les banques libanaises saines et en détresse financière. Quatre caractéristiques des comités d’audit seront analysées : la taille, la composition, la fréquence des réunions et l’expertise financière des membres. L’échantillon comprend 54 banques libanaises. La variable de rentabilité a permis de déterminer si une banque est en situation de détresse financière ou pas. Nos résultats montrent que la détresse financière des banques est liée de manière négative et significative à la fréquence des réunions du comité d’audit et à la taille de la banque. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The purpose of this paper is to detect the impact of audit committee characteristics on Lebanese financially distressed and non-distressed banks. Four characteristics of the audit committee are being examined; size, composition, frequency of meeting and financial expertise. The sample includes 54 Lebanese banks. The financially distressed and non-distressed banks have been identified from bank profitability. Our results show that banks financial distress have a significant negative relation with the meeting frequency of the audit committee and the bank size. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | El propósito de esta investigación es determinar el impacto de las características de los comités de auditoría de los bancos libaneses saludables y dificultades financieras. Cuatro características de los comités de auditoría serán analizados: el tamaño, la composición, la frecuencia de las reuniones y la experiencia financiera de los miembros. La muestra incluyó a 54 bancos libaneses. La variable de rentabilidad se utilizó para determinar si un banco está en dificultades financieras o no. Nuestros resultados muestran que las dificultades financieras de los bancos es negativa relacionada y significativa frecuencia de las reuniones del comité de auditoría y el tamaño del banco. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Comité d’audit |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | détresse financière |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | institutions financières |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | performance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Audit committees |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | financial distress |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | financial institutions |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | financialperformance |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Lefebvre, Quentin |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Salloum, Charbel |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Gebrayel, Elias |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | La Revue des Sciences de Gestion | 301-302 | 1-2 | 2020-09-24 | p. 39-47 | 1160-7742 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-des-sciences-de-gestion-2020-1-page-39?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-des-sciences-de-gestion-2020-1-page-39?lang=fr&redirect-ssocas=7080</a> |
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