Structure de propriété et qualité de l'audit externe : cas des entreprises belges cotées (notice n° 254911)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02384cam a2200253 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112072651.0 |
| 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 | Rabah Gana, Marjène |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Structure de propriété et qualité de l'audit externe : cas des entreprises belges cotées |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2012.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 65 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | L’objectif de cet article est de comprendre le comportement des sociétés belges en matière de choix d’un auditeur de qualité, en nous basant sur les caractéristiques de leur structure de propriété. La qualité de l’audit externe est approchée par un indice composite multi-items. Sur la base d’un échantillon de 96 entreprises belges cotées à la bourse d’Euronext Bruxelles durant la période 2003-2007, nous montrons une relation négative et significative entre, d’une part, la part du capital détenue par les insiders et les investisseurs institutionnels et, d’autre part, l’indice de la qualité d’audit. Ceci penche en faveur d’un effet de substitution. En revanche, nous constatons une relation complémentaire entre la concentration de la propriété et la qualité de l’audit externe. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Ownership structure and quality of external auditing: case of listed companies in BelgiumThis article aims to understand the behavior of Belgian companies in their choice of external audit quality, referring to the characteristics of their ownership structure. The quality of external audit is approximated by a composite multi-items index. On the basis of a sample of 96 Belgian companies listed on the Euronext Brussels Stock Exchange during the period 2003-2007, we find that a significant negative relationship links the external audit quality to insiders and institutional shareholding. This is in favor of a substitution effect. In contrast, we find a complementary interaction between external audit quality and ownership concentration. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | structure de propriété |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | indice de la qualité d'audit externe |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | gouvernance d'entreprise |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | ownership structure |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | governance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | index of external audit quality |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Lajmi, Azhaar |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Management & Prospective | Volume 29 | 3 | 2012-06-01 | p. 83-96 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-gestion-2000-2012-3-page-83?lang=fr">https://shs.cairn.info/revue-gestion-2000-2012-3-page-83?lang=fr</a> |
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