Transactions avec les parties liées, caractéristiques de propriété et de gouvernance et performance des entreprises françaises (notice n° 343794)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02927cam a2200301 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250118022123.0 |
| 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 | Nekhili, Mehdi |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Transactions avec les parties liées, caractéristiques de propriété et de gouvernance et performance des entreprises françaises |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2009.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 25 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | RésuméL’objectif de notre étude est d’étudier l’impact des transactions conduites avec les parties liées (TPL) sur la performance des firmes françaises et d’identifier les caractéristiques de propriété et de gouvernance des firmes qui procèdent à ce type de transactions. Sur la base d’un échantillon de 85 firmes cotées à la bourse de Paris durant la période 2002-2005, les résultats montrent que les transactions reconduites d’une année à l’autre ainsi que celles réalisées avec les principaux actionnaires, administrateurs et/ou dirigeants sont destructrices de la valeur et que les TPL sont principalement influencées par la séparation entre les droits aux cash flows et les droits de vote du principal actionnaire, la composition du conseil d’administration, le degré d’indépendance du comité d’audit et par le choix de l’auditeur externe. Les résultats trouvés invitent à la réflexion sur les limites de la loi NRE et de la LSF. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Related party transactions, ownership and governance characteristics and performance of French firmsThe aim of this paper is to study the impact of related party transactions (RPT) on French firms’ performance and to identify ownership and governance characteristics of firms that carry out such transactions. The results of regressions conducted on a sample of 85 French firms listed on the Paris Stock Exchange during the 2002-2005 period show that previous transactions renewed during the year, as well as transactions carried out with controlling shareholders, directors and/or executive officers destroy value. RPT are mainly influenced by the concentration of voting rights, the size and the composition of the board of directors, the presence of an independent audit committee and the choice of the external auditor. These results encourage reflection on the limits of the NRE law and the LSF about transactions with related parties’ area. |
| 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 | gouvernance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | transactions avec les parties liées |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | valeur de la firme |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | expropriation |
| 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 | firm value |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | related party transactions |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | expropriation |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Cherif, Moêz |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 15 | 3 | 2009-12-01 | p. 55-89 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2009-3-page-55?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2009-3-page-55?lang=fr&redirect-ssocas=7080</a> |
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