Le manager face au juge lors du redressement judiciaire d’entreprise : un risque de manipulation à travers l’expert-comptable judiciaire (notice n° 1633528)
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| fixed length control field | 02729cam a2200313 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20260111114806.0 |
| 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 | Hamadi, Mohamed Taieb |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Le manager face au juge lors du redressement judiciaire d’entreprise : un risque de manipulation à travers l’expert-comptable judiciaire |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2016.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 48 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | L’article étudie la capacité du dirigeant enraciné à manipuler la décision du juge dans la procédure de redressement à travers l’avis de l’expert-comptable judiciaire. Premièrement, les qualifications des juges ne portent que peu sur le domaine de la gestion et de l’analyse financière des entreprises. Deuxièmement, l’information comptable et financière reflète une agrégation manipulable de la situation réelle de l’entreprise. Troisièmement, le dirigeant est le pourvoyeur principal de l’information sur laquelle l’expert-comptable judiciaire construit son rapport d’analyse de la situation de l’entreprise.L’étude d’un échantillon de 127 entreprises tunisiennes en redressement judiciaire confirme la dépendance du juge vis-à-vis de l’opinion de l’expert-comptable judiciaire. Les résultats mettent en question la réelle considération des problèmes structurels des entreprises dites en difficulté. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The article examines the ability of the entrenched CEO to manipulate the judge’s decision through the judicial accountant during the legal rescue procedure of the firm. First, the judges are poorly qualified in management and financial analysis. Second, financial and accounting information reflects a manipulated aggregate of the company. Third, the CEO is the main provider of data on which legal accountant set the final firm’s report.The study tested the manipulation hypothesis on a sample of 127 Tunisian companies in receivership. Results confirm the dependence of the judge vis a vis the opinion of the judicial accountant. Results also question the effective impact of the rescue procedure on resolving the structural problems of the firms. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | enracinement du dirigeant |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | entreprises en difficulté |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | expert-comptable judiciaire |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | juge |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Tunisie |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | distressed firm |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | entrenched manager |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | judge |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | legal professional accounting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Tunisia |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | El Omari, Sami |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Khlif, Wafa |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Question(s) de management | 14 | 3 | 2016-12-12 | p. 27-40 | 2262-7030 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-questions-de-management-2016-3-page-27?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-questions-de-management-2016-3-page-27?lang=fr&redirect-ssocas=7080</a> |
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