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388 results on '"conseil d’administration"'

1. Experts in the Boardroom: Director Connections in the Mutual Fund Industry*.

Author

Calluzzo, Paul

Subjects
MUTUAL funds, EARNINGS announcements, STOCKS (Finance), RATE of return on stocks, KNOWLEDGE transfer
Abstract

Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2023
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2. Les déterminants de la qualité de l'information comptable: cas des compagnies d'assurance tunisiennes.

Author

Bouaine, Wided and Samali, Taha

Abstract

Copyright of Recherches en Sciences de Gestion is the property of ISEOR and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2024

3. Removing Barriers to Whistleblowing at Nonprofit Organizations through Employee Empowerment*.

Author

Arroyo Pardo, Paulina, Smaili, Nadia, and Bensid, Souad

Subjects
WHISTLEBLOWING, NONPROFIT organizations, EMPLOYEE attitudes, ATTITUDES of leaders, EMPLOYEE empowerment
Abstract

Copyright of Accounting Perspectives is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2024
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4. Across the Pond: How US Firms' Boards of Directors Adapted to the Passage of the General Data Protection Regulation†.

Author

Klein, April, Manini, Raffaele, and Shi, Yanting

Subjects
DATA security insurance, BOARDS of directors, DATA protection, GENERAL Data Protection Regulation, 2016, WOMEN directors of corporations, DATA security failures
Abstract

Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2022
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5. BIAIS COGNITIFS ET DÉCISIONS STRATÉGIQUES AU SEIN DES CONSEILS D'ADMINISTRATION.

Author

BOURLIER BARGUES, Émilie, VALIORGUE, Bertrand, SPATOLA, Nicolas, and AYNIE, Laëtitia

Subjects
COGNITIVE bias, STRATEGIC planning, CORPORATE meetings, CORPORATE governance, BOARDS of directors
Abstract

Copyright of Recherche et Cas en Sciences de Gestion is the property of EMS Editions - In Quarto SARL and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2024

6. RELEVER LES DÉFIS DE LA TRANSITION CLIMATIQUE.

Author

BOURLIER BARGUES, Emilie, VALIORGUE, Bertrand, and SPATOLA, Nicolas

Subjects
COGNITIVE bias, PARIS Agreement (2016), BOOK design, BOARDS of directors, CLIMATE change
Abstract

Copyright of Recherche et Cas en Sciences de Gestion is the property of EMS Editions - In Quarto SARL and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2024

7. Influence de la gouvernance sur le choix d'une structure de financement : le cas des entreprises françaises.

Author

MILOUD, Tarek and CABROL, Matthieu

Abstract

Copyright of Revue du Financier is the property of Societe Cybel and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2024

8. Shareholder Empowerment and Board of Directors Effectiveness.

Author

Drymiotes, George, Lin, Haijin, and Ertimur, Yonca

Subjects
CORPORATE directors, SELF-efficacy, STOCKHOLDERS
Abstract

Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2020
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9. Caractéristiques de la gouvernance bancaire au Maroc : un état des lieux.

Author

Meghouar, Hicham and Sbai, Hicham

Abstract

Copyright of Recherches en Sciences de Gestion is the property of ISEOR and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2023
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10. Influence de la diversité d’âge et des valeurs des administrateurs sur la performance des sociétés.

Author

Maati, Jérôme and Maati-Sauvez, Christine

Abstract

Copyright of Recherches en Sciences de Gestion is the property of ISEOR and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2023
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11. De la “brecha de género” al “techo de cristal”: un análisis bibliométrico de la presencia de mujeres en los consejos de administración de empresas a través de mapas de evolución.

Author

Benito-Osorio, Diana, Jiménez, Alfredo, Bayraktar, Secil, and Jiang, Cuiling

Subjects
BIBLIOMETRICS, BOARDS of directors, GENDER nonconformity, GENDER inequality, INTERNET publishing
Abstract

Copyright of Management international / International Management / Gestiòn Internacional is the property of Management International and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2023
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12. PRATIQUES DE GOUVERNANCE ET FONCTIONNEMENT DU CONSEIL D'ADMINISTRATION DANS LE CONTEXTE DES PME EN AFRIQUE: UNE ÉTUDE LONGITUDINALE DES PME SÉNÉGALAISES.

Author

Mbaye, Saliou, Baidari, Boubacar, and Diambeidou, Mahamadou Biga

Abstract

Copyright of Revue Française de Gouvernance d'Entreprise is the property of Institut Francais des Administrateurs and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2023

13. DIVERSITÉ DE GENRE AU CONSEIL D'ADMINISTRATION ET INNOVATIONS VERTES.

Author

Riahi, Rabeb, Hamrouni, Nesrine, Chibani, Faten, and Jahmane, Abderrahmane

Abstract

Copyright of Revue Française de Gouvernance d'Entreprise is the property of Institut Francais des Administrateurs and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2023

14. The Impact of Corporate Governance practices on financial distress Case of a sample of companies in Sétif.

Author

Kemouche, Abdelmadjid

Abstract

Copyright of Journal of Research in Finance & Accounting is the property of Journal of Research in Finance & Accounting and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2023

15. Diversité des conseils d’administration et volatilité boursière des firmes en France.

Author

Maati, Jerome and Maati-Sauvez, Christine

Subjects
RATE of return on stocks, DIVERSITY in the workplace, ECONOMIES of scale, PUBLIC companies, SUPERVISION
Abstract

Copyright of Management international / International Management / Gestiòn Internacional is the property of Management International and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2022
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17. Compétence de relations étroites entre administrateurs et parties prenantes dans les banques coopératives.

Author

Allemand, Isabelle and Brullebaut, Bénédicte

Subjects
COOPERATIVE banking industry, STAKEHOLDER theory, BOARDS of directors, COST
Abstract

Copyright of Management international / International Management / Gestiòn Internacional is the property of Management International and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2021
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18. Family Control and Corporate Social Responsibility: The Moderating Effect of the Board of Directors.

Author

Brahem, Emna, Depoers, Florence, and Lakhal, Faten

Subjects
SOCIAL responsibility of business, SOCIAL control, BOARDS of directors, QUANTILE regression, FAMILY-owned business enterprises, EMINENT domain
Abstract

Copyright of Management international / International Management / Gestiòn Internacional is the property of Management International and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2021
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19. Système de gouvernance et stratégie de capital risque industriel des groupes français.

Author

Brinette, Souad, Khemiri, Sabrina, Benkraiem, Ramzi, and Miloudi, Anthony

Subjects
VENTURE capital, FRENCH literature, AGENCY theory, DECISION making, BOARDS of directors, FINANCE
Abstract

Copyright of Management international / International Management / Gestiòn Internacional is the property of Management International and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2021
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20. أثر هيكل الممكية ومجمس الإدارة عمى نصيب السهم من الأرباح الموزعة 2020- د ا رسة حالة شركات مؤشر بورصة تداول المممكة العربية السعودية خلال 2019

Author

بدروني عيسى and عزاوي خالد

Abstract

Copyright of Journal of Economic Sciences, Management & Commercial Sciences (JESMCS) is the property of Association of Arab Universities and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2020

21. La diversité du conseil d’administration importe-t-elle réellement aux actionnaires ?

Author

BLOMKVIST, Magnus and REDOR, Etienne

Subjects
Ethnic diversity, Direction elections, Critical mass, Board of directors, Election des administrateurs, Masse critique, Conseil d’administration, Diversité ethnique, Diversité de genre, Gender diversity
Abstract

La diversité du conseil d’administration importe-t-elle réellement aux actionnaires ? Pour répondre à cette question, nous avons écarté l’approche traditionnelle reposant sur l’analyse du lien entre diversité du conseil d’administration et valeur d’entreprise afin de nous concentrer sur les résultats des élections annuelles des administrateurs par les actionnaires. A l’aide d’un échantillon de données collecté manuellement, nous concluons que la diversité importe aux actionnaires. Nous montrons que le soutien des actionnaires envers les administrateurs issus de la diversité s’explique principalement par les votes pour les administrateurs issus des minorités, ce qui constitue une nouveauté dans la littérature. Notamment, nous montrons que le vote en faveur des administratrices non caucasiennes peut pleinement expliquer le soutien des actionnaires pour les administratrices. Notre étude a des implications sur la sélection des administrateurs et montre que la diversité du conseil d’administration est précieuse pour les actionnaires. Does board diversity really matter to shareholders? To answer this question, we depart from the traditional approach of analysing the impact of board diversity on firm value to instead concentrate on shareholder voting outcomes in annual director elections. By exploring a hand-collected dataset, we identify that diversity matters to shareholders. New to the literature, we find that shareholders’ greater support for diverse directors is driven by votes for minority directors. Specifically, we show that non-Caucasian female directors can fully explain the greater shareholder approval for female directors. Our study has implications for board selection and shows that board diversity is valuable to shareholders.

Published
2023

22. Does board diversity really matter to shareholders?

Author

BLOMKVIST, Magnus and REDOR, Etienne

Subjects
Ethnic diversity, Direction elections, Critical mass, Board of directors, Election des administrateurs, Masse critique, Conseil d’administration, Diversité ethnique, Diversité de genre, Gender diversity
Abstract

Does board diversity really matter to shareholders? To answer this question, we depart from the traditional approach of analysing the impact of board diversity on firm value to instead concentrate on shareholder voting outcomes in annual director elections. By exploring a hand-collected dataset, we identify that diversity matters to shareholders. New to the literature, we find that shareholders’ greater support for diverse directors is driven by votes for minority directors. Specifically, we show that non-Caucasian female directors can fully explain the greater shareholder approval for female directors. Our study has implications for board selection and shows that board diversity is valuable to shareholders. La diversité du conseil d’administration importe-t-elle réellement aux actionnaires ? Pour répondre à cette question, nous avons écarté l’approche traditionnelle reposant sur l’analyse du lien entre diversité du conseil d’administration et valeur d’entreprise afin de nous concentrer sur les résultats des élections annuelles des administrateurs par les actionnaires. A l’aide d’un échantillon de données collecté manuellement, nous concluons que la diversité importe aux actionnaires. Nous montrons que le soutien des actionnaires envers les administrateurs issus de la diversité s’explique principalement par les votes pour les administrateurs issus des minorités, ce qui constitue une nouveauté dans la littérature. Notamment, nous montrons que le vote en faveur des administratrices non caucasiennes peut pleinement expliquer le soutien des actionnaires pour les administratrices. Notre étude a des implications sur la sélection des administrateurs et montre que la diversité du conseil d’administration est précieuse pour les actionnaires.

Published
2023

23. Representative Board Governance: What Role Do Nonprofit Board Directors Have in Representing the Interest of Their Constituents?

Author

Piscitelli, Anthony, College, Conestoga, and Geobey, Sean

Subjects
*CORPORATE directors, *ORGANIZATIONAL accountability, *NONPROFIT organizations, *AGENCY theory
Abstract

The current ethos of most nonprofit boards of directors focuses on role clarity between board directors and the executive director. The board’s role is to collectively set strategic direction and provide oversight while leaving day-to-day operations to staff. Yet, many individual directors join a board to make an impact on the organization by addressing very specific operational concerns and/or to represent a stakeholder group, and this creates tension at the board table. This article explores whether there is necessarily a trade-off between the representative and good governance roles of a nonprofit board director. It will demonstrate that the tension between representing member interests and governing nonprofits is a false dichotomy. Reconciling these two interests offers some potential avenues for improved organizational accountability [ABSTRACT FROM AUTHOR]

Published
2020
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24. LE CONSEIL D'ADMINISTRATION, UN ORGANE DE GOUVERNANCE SOUTENANT LES DIFFÉRENTS STADES DE CROISSANCE DES PME: LE CAS DE 2A FIRME, PME FAMILIALE DANS LE SECTEUR DE L'HABILLEMENT.

Author

SNADLI, Sonia, KHLIF, Wafa, and KAROUI, Lotfi

Abstract

Copyright of Recherche et Cas en Sciences de Gestion is the property of EMS Editions - In Quarto SARL and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2020

25. DIVULGATION VOLONTAIRE D'INFORMATION ET CASH FLOWS LIBRES: CAS DES ENTREPRISES FAMILIALES FRANÇAISES.

Author

Jouirou, Meriem, Lakhal, Faten, and Chenguel, Mohamed Béchir

Abstract

Copyright of Revue Française de Gouvernance d'Entreprise is the property of Institut Francais des Administrateurs and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2020

26. أثر ممارسات حوكمة الشركات على التعثر المالي للشركات د ا رسة حالة عينة من الشركات بولاية سطيف

Author

عبد المجيد كموش

Abstract

Copyright of Journal of Economic Sciences, Management & Commercial Sciences (JESMCS) is the property of Association of Arab Universities and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2020

27. Surface- and deep-level diversity of directors and financial performance of French listed firms.

Author

Maati, Jérôme and Maati-Sauvez, Christine

Abstract

Copyright of Recherches en Sciences de Gestion is the property of ISEOR and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2019
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28. L'impact des mécanismes de gouvernance internes et externes sur la performance financière des banques en Algérie.

Author

MERHOUN, Malek and BENHALIMA, Imane

Abstract

Copyright of Journal of Economic Sciences, Management & Commercial Sciences (JESMCS) is the property of Association of Arab Universities and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2019

29. How Does Legitimacy Operate in Emerging Capital Markets? Investigating the Moderating Effects of Premium Listings and Firm Size on Risk.

Author

Rossoni, Luciano and Mendes‐Da‐Silva, Wesley

Subjects
BUSINESS size, CAPITAL market, CORPORATE image, CORPORATE directors, EMERGING markets
Abstract

Copyright of Canadian Journal of Administrative Sciences (John Wiley & Sons, Inc.) is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2019
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30. L’impact de la gouvernance sur l’implication dans une démarche RSE en entreprise.

Author

Brédart, Xavier, Bughin, Christiane, and Comblé, Karin

Abstract

Copyright of Recherches en Sciences de Gestion is the property of ISEOR and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2019
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31. UNELE ELEMENTE DISFUNCȚIONALE PRIVIND CONDUCEREA UNITĂȚILOR SANITARE CU PATURI DIN REȚEAUA SANITARĂ PROPRIE A MINISTERULUI APĂRĂRII NAȚIONALE.

Author

RĂDULESCU, Ionuț

Abstract

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Published
2019

32. Etude comparée des modèles de contrôle des entreprises : Le cas des pays anglo-saxon, de l’Europe et de l’Algérie.

Author

Yasmine, Oudjedi Damerdji and Abdellatif, Kerzabi

Abstract

Copyright of Al Bashaer Economic Journal is the property of Al Bashaer Economic Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2019

33. Que savons-nous sur les réseaux du conseil d'administration ?

Author

JEANJEAN, Thomas and MARMOUSEZ, Sophie

Subjects
ACCOUNTING, ACCOUNT books, NUMBER concept, SOCIAL networks, NETWORK effect
Abstract

Copyright of Accounting Auditing Control / Comptabilité Contrôle Audit (English Edition) is the property of Association Francophone de Comptabilite c/o Solle and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2019
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34. L'effet des caractéristiques du conseil d'administration sur la gestion des résultats : Une analyse empirique des entreprises algériennes.

Author

Sarra, Cheurfi

Abstract

Copyright of Al Bashaer Economic Journal is the property of Al Bashaer Economic Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2019

35. DILUTION DE LA PROPRIETE ET EFFICACITE DE LA RATIFICATION DES DECISIONS DU CONSEIL D'ADMINISTRATION AU SEIN DES ENTREPRISES AU CAMEROUN

Author

GORSOU MOHAY PAYE, PATRICK ARTHUR, DJOUBEROU, JEAN-LOUIS, FEUDJO, JULES ROGER, and HALIDOU, MAMOUDOU

Subjects
gouvernance, conseil d'Administration, dilution de la propriété, efficacité, ratification des décisions
Abstract

L’étude des mécanismes de gouvernance d’entreprise assigne au Conseil d’administration (CA) une place centrale. Chargé de représenter les intérêts des actionnaires, il apparait comme l’organe privilégié de contrôle des dirigeants. L’efficacité du conseil d’administration dans le processus stratégique des entreprises est un sujet qui a entrainé un grand nombre de travaux de recherche. Or, malgré cet intérêt, il semble qu’on comprenne encore mal les déterminants de cette efficacité. L’efficacité de ce CA peut être influencée par le droit de propriété que détiennent ces actionnaires. Il est question dans cette recherche de ressortir au travers d’une démarche hypothético-déductive, l’influence de la dilution de la propriété sur l’efficacité de la ratification des décisions du CA dans les firmes au Cameroun. Ainsi, une enquête a été réalisée par administration des questionnaires par convenance auprès de 61 entreprises des villes de Douala, Yaoundé et Maroua. Les résultats des analyses obtenus de la recherche ont permis de confirmer le fait que la dilution de la propriété a une influence significative sur l’efficacité de la ratification des décisions par le CA.

Published
2023
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36. Les mécanismes de gouvernance des organisations sociales et leur contribution à la création de valeur : Le cas des coopératives marocaines

Author

HEFNAOUI, Ahmed, SAHLI, ElMehdi, and BEN DARKAWI, Zakaria

Subjects
Gouvernance, Coopératives, Conseil d'administration, Création de valeur
Abstract

Les travaux en gouvernance d'entreprise sont très nombreux mais ne peuvent être appliqués au cas des coopératives, qui constituent une forme d'organisation exceptionnelle de la création au partage des bénéfices. Ce sont des modèles créés pour remédier à l'incapacité du marché à fournir des biens et services à des prix abordables. Cependant, l'absence de bonne gouvernance peut conduire à l'échec financier de ces organisations. Cet article, tente d'étudier, à travers une étude de cas basée sur une méthode de recherche qualitative, la contribution de la gouvernance de quatre coopératives marocaines, opérant dans la région de Rabat-Salé-Kenitra, à la création de valeur. Les résultats montrent que les caractéristiques liées au conseil d'administration ont un impact direct sur la création de valeur des coopératives. En plus, la discipline de la tenue des assemblées générales et la façon dont les conflits sont gérés contribuent efficacement à l'établissement d'un climat de confiance et de transparence favorisant la création de valeur. Alors que le rôle du conseil de surveillance reste très limité, ne lui permettant pas de contribuer à la création de valeur.

Published
2023
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37. La directive européenne du 23 novembre 2022 et l'accès des femmes aux postes d'administrateurs et de dirigeants exécutifs

Author

Lecourt, Benoît, Centre de Droit Civil des Affaires et du Contentieux Economique (CEDCACE), Université Paris Nanterre (UPN), and collaboration or project value

Subjects
Droit Europeen Des Societes, [SHS.DROIT]Humanities and Social Sciences/Law, Parité hommes-femmes, Société cotée, Conseil d'administration, Directive du 23 novembre 2022
Abstract

International audience; Directive (UE) 2022/2381 du 23 novembre 2022 relative à un meilleur équilibre entre les femmes et les hommes parmi les administrateurs des sociétés cotées et à des mesures connexes, JOUE, 7 déc. 2022, no L. 315.

Published
2023

38. Enjeux climatiques et gouvernance d’entreprise

Author

Cézanne, Cécile, Kassi, Yves, and Rigot, Sandra

Subjects
Risques et opportunités climatiques, Conseil d’administration, Corporate governance, Information asymmetry, Information transparency, FTSE100, Questionnaire CDP, CDP questionnaire, Transparence de l’information, Gouvernance d’entreprise, HDAX, Board of directors, Asymétrie d’information, Top management, Climate risks and opportunities, CSR, CAC 40, RSE
Abstract

Cet article analyse l’intégration des enjeux climatiques dans la gouvernance d’entreprise. À partir des données 2019 de l’enquête CDP, il montre que les sociétés du FTSE100, de l’HDAX et du SBF120 mobilisent des dispositifs de contrôle et d’incitation similaires pour garantir la transparence de l’information climatique malgré quelques spécificités liées à leurs environnements juridiques et institutionnels. Il en déduit quelques failles et formule des recommandations pour les dépasser., This article analyses the integration of climate issues into corporate governance. Based on data from the 2019 CDP survey, it shows that FTSE100, HDAX, and SBF120 companies use similar control and incentive mechanisms to ensure the transparency of climate information, despite some specificities related to their legal and institutional environments. The paper identifies some shortcomings and makes recommendations to overcome them.

Published
2023
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39. LES CARACTERISTIQUES DU CONSEIL D'ADMINISTRATION ET LA PERFORMANCE FINANCIERE DANS LES INSTITUTIONS DE MICROFINANCE COOPERATIVES ET MUTUELLES : CAS DES IMF IVOIRIENNES

Author

KOUADIO, Kouassi Janvier

Subjects
Conseil d'administration, Microfinance, Coopérative, Mutuelle, Performance financière
Abstract

L’objectif de cet article est de montrer l’influence des caractéristiques d’un conseil d’administration des institutions de microfinance coopératives et mutuelles ivoiriennes sur leur performance financière. Dans une analyse de régression linéaire multiple sur un échantillon de 30 IMF, nous avons testé l’effet des administrateurs indépendants, de l’implication des membres du conseil d’administration, de la taille du conseil d’administration, de la qualification des membres et de la durée du mandat qui représente les caractéristiques du conseil d’administration sur les indicateurs de la performance financière. Nos résultats ont montré que seulement l’indépendance des membres et la taille du conseil d’administration présentent un effet non significatif négativement pour l’un et positivement pour l’autre sur la performance financière mesurée par certains indicateurs. Partant de ces résultats, nous pouvons conclure que la négligence des indicateurs qui caractérisent le conseil d’administration des institutions de microfinance dans le choix de leurs membres est susceptible d’influencer chacun des indicateurs de mesure de leur performance financière.&nbsp

Published
2022
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40. GOUVERNANCE DES FILIALES DE MULTINATIONALES : DÉTERMINANTS D'IMPLICATION DU CONSEIL EN MATIÈRE DE CONTRÔLE STRATÉGIQUE.

Author

Bouslama, MootazBelleh

Abstract

Copyright of Revue Française de Gouvernance d'Entreprise is the property of Institut Francais des Administrateurs and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2019

41. GOUVERNANCE ET RISQUE SYSTÉMATIQUE DE L'ENTREPRISE.

Author

DJOUTSA WAMBA, Léopold, HIKKEROVA, Lubica, SAHUT, Jean-Michel, and BRAUNE, Eric

Abstract

Copyright of Revue Française de Gouvernance d'Entreprise is the property of Institut Francais des Administrateurs and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2019

42. La diversidad de género en los consejos de administración y el rendimiento empresarial: perspectivas actuales y futuras.

Author

BENITO-OSORIO, DIANA, JIMÉNEZ, ALFREDO, DÍAZ DÁVILA, CLARA, and ZAZO VAQUERO, MÓNICA

Abstract

Copyright of Management international / International Management / Gestiòn Internacional is the property of Management International and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2019
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43. L'impact des mécanismes internes de la gouvernance sur la performance des banques islamiques : Etude économétrique sur un nombre de banques islamiques.

Author

NOUARA, Aziza and MEFTAH, Salah

Abstract

Copyright of Strategy & Development Review is the property of Strategy & Development Review and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2018

44. La participation du conseil d'administration au processus stratégique des PME : les effets de la professionnalisation.

Author

KAROUI, LOTFI and FADIL, NAZIK

Abstract

Copyright of Management international / International Management / Gestiòn Internacional is the property of Management International and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2018
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45. L'efficacité stratégique du conseil d'administration des sociétés anonymes non cotées.

Author

Mfouapon, Georges Kriyoss

Abstract

Copyright of Revue du Financier is the property of Societe Cybel and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2018

46. Présence des femmes dans les Conseils d'Administration et performance des entreprises : étude du cas tunisien.

Author

Sfar, Dorsaf Bentaleb

Abstract

Copyright of Recherches en Sciences de Gestion is the property of ISEOR and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2018

47. Les femmes au sein des conseils d'administration des sociétés cotées : enfin une directive européenne !

Author

Lecourt, Benoit, Centre de Droit Civil des Affaires et du Contentieux Economique (CEDCACE), Université Paris Nanterre (UPN), and collaboration or project value

Subjects
Directive européenne, [SHS.DROIT]Humanities and Social Sciences/Law, Droit Europeen Societes, Parité hommes-femmes, Société cotée, Conseil d'administration
Abstract

International audience; Conseil de l'UE, Proposition de directive relative à un meilleur équilibre hommes-femmes parmi les administrateurs des sociétés cotées en bourse et à des mesures connexes - Analyse du texte de compromis final en vue d'un accord, Dossier interinstitutionnel : 2012/0299(COD), 10 juin 2022 ; Conseil de l'UE, communiqué ; « Le Conseil et le Parlement européen parviennent à un accord pour améliorer l'équilibre femmes-hommes au sein des conseils d'administration », 511/22, 7 juin 2022.

Published
2022

48. The determinants of the performance of the boards of directors of Beninese public enterprises

Author

SYLLA DOUCOURE, karima and SYLLA DOUCOURE, karima

Abstract

The study focuses on the determinants of the performance of the Boards of Directors of Beninese public enterprises. Its objective is to analyze the driving factors on which the State must act to improve the performance of the boards of directors of public enterprises. To achieve this, we adopted a methodology that led us to collect data using a sample of 50 Beninese public enterprises. These data were statistically processed using the Statistical Package for the Social Sciences (SPSS) version 21.0 software under Windows2013 based on the use of the Principal Component Analysis method (ACP). From the results obtained, it follows that the performance of the Board of Directors does not depend on its composition, wich is in line with the result obtained by Karoui and Khlif (2010) in the context of small and medium-sized French companies where there is no link between the composition of the board of directions and its performance. But the performance of the board of directors depends more on the skills of the directors linked to knowledge of the business sector of the company, knowledge of management science, knowledge of legal sciences; as well as the mode of operation of the body relating to formal meetings, informal meetings and the duration of meetings. This is the reason why we suggest that the State of Benin appoints directors with certain key skills and, wants the proper functioning of the body through the regular holding of meetings of Board of Directors for better corporate governance public.         JEL Classification: M41, M42 Paper type: Empirical research., L’étude porte sur les déterminants de la performance des Conseils d’Administration (CA) des entreprises publiques béninoise. Elle a pour objectif d’analyser les facteurs moteurs sur lesquels l’État doit agir pour améliorer la performance des Conseils d’administration des entreprises publiques. Pour y parvenir, nous avons adopté une méthodologie qui nous a conduits à collecter des données en utilisant un échantillon de 50 entreprises publiques béninoises. Ces données ont fait l’objet d’un traitement statistique à l’aide du logiciel Statistical Package for the Social Sciences (SPSS) version 21.0 sous Windows 2013 sur la base de l’utilisation de la méthode de l’Analyse en Composante Principale (ACP). Des résultats obtenus, il en découle que la performance du Conseil d’Administration ne dépend pas de sa composition ce qui est conforme au résultat obtenu par Karoui & Khlif (2010) dans le contexte des petites et moyennes entreprises françaises où il n'existe pas de lien entre la composition du conseil d'administration et sa performance. Mais la performance du conseil d’administration dépend plus des compétences des administrateurs liés à la connaissance du secteur d’activité de l’entreprise, la connaissance en science de gestion, la connaissance en sciences juridiques ; ainsi que du mode de fonctionnement de l’organe lié aux réunions formelles, aux réunions informelles et  à la durée des réunions. C’est la raison pour laquelle nous suggérons que l’État béninois nomme des administrateurs jouissant de certaines compétences clés et veuille au bon fonctionnement de l’instance à travers la tenue régulière des réunions des Conseils d’Administration pour une meilleure gouvernance des entreprises publiques.   Classification JEL : M41, M42 Type de l’article : Article de recherche appliquée.

Published
2022

49. Family Control and Corporate Social Responsibility: The Moderating Effect of the Board of Directors

Author

Faten Lakhal, Florence Depoers, and Emna Brahem

Subjects
Social Sciences and Humanities, corporate social responsibility, Gender diversity, responsabilité sociale des entreprises, business.industry, Control (management), Identity (social science), chemical and pharmacologic phenomena, Accounting, responsabilidad social corporativa, General Medicine, enfoque de regresión cuantílica, board of directors, Contrôle familial, conseil d’administration, Family control, Expropriation, Capital (economics), approche des régressions quantiles, Corporate social responsibility, Sciences Humaines et Sociales, quantile regression approach, Business, Control familiar, Junta Directiva
Abstract

This paper examines the effect of family control on corporate social responsibility (CSR) in French-listed companies. Based on quantile regressions, our results show that family identity and involvement in capital and management positively influence CSR performance, particularly for low-CSR firms. These findings support the socio-emotional perspective of family firms. However, families with excess control engage less in CSR activities for expropriation purposes. Additional analysis shows that board size and gender diversity attenuate the negative effect of excess family control on CSR performance and help then mitigating the expropriation risk by family-controlled firms., Cet article examine l’effet du contrôle familial sur la responsabilité sociale des entreprises (RSE) sur un échantillon de sociétés cotées en France. Suivant la perspective socio-émotionnelle et sur la base de régressions quantiles, nos résultats montrent que l’identité familiale et l’implication de la famille dans le capital et la gestion influencent positivement la performance RSE, en particulier pour les entreprises à faible engagement RSE. Les résultats montrent également que l’excès de contrôle familial (lorsque les droits de vote sont supérieurs aux droits financiers) impacte négativement la performance RSE. Cette dernière relation est cependant modérée par la taille du conseil d’administration et la diversité de genre., Este artículo examina el efecto del control familiar sobre la responsabilidad social corporativa (RSC) en compañías cotizadas en Francia. Basados en regresiones cuantílicas, nuestros resultados muestran que la identidad familiar y la participación en el capital y la gestión influyen positivamente en el desempeño de la RSC, en particular para las empresas con baja RSC. Estos hallazgos apoyan la perspectiva socioemocional de las empresas familiares. Sin embargo, las familias con exceso de control se involucran menos en actividades de RSC con fines de expropiación. Un análisis adicional muestra que el tamaño del directorio y la diversidad de género atenúan el efecto negativo del exceso de control familiar sobre el desempeño de la RSC y ayudan a mitigar el riesgo de expropiación por parte de las corporativa controladas por la familia.

Published
2021
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50. Système de gouvernance et stratégie de capital risque industriel des groupes français

Author

Sabrina Khemiri, Anthony Miloudi, Souad Brinette, and Ramzi Benkraiem

Subjects
Governance system, Social Sciences and Humanities, Sistema de gobierno, capital-risque industriel, capital de riesgo corporativo, 05 social sciences, structure de propriété, General Medicine, corporate venture capital, board of directors, Système de gouvernance, conseil d’administration, théorie d’agence, teoría de agencias, estructura de propiedad, 8. Economic growth, 0502 economics and business, Sciences Humaines et Sociales, agency theory, 050211 marketing, junta directiva, ownership structure, 050203 business & management
Abstract

Nous étudions l’incidence des mécanismes de gouvernance sur les décisions stratégiques prises par les dirigeants, en particulier celles liées au capital risque industriel (CRI). Ce thème peu débattu par la littérature traitant du marché français mérite d’être approfondi. Notre étude englobe toutes les opérations de CRI initiées par les entreprises du SBF 120 sur la période 2000-2018. Nos principaux résultats mettent en exergue le rôle joué par la structure de propriété, les ressources spécifiques ainsi que le profil de l’actionnariat dans la réalisation des opérations de CRI. Ainsi, ce travail contribue à l’enrichissement du débat sur l’utilité de ces véhicules de financement de l’innovation pour l’économie française., We study the impact of governance mechanisms on strategic decisions made by corporate managers, in particular those related to corporate venture capital (CVC). This topic has not been treated in much detail in the extant literature dealing with the French market and deserves to be deepened. Our study covers all the CVC operations initiated by the SBF 120 firms over the period 2000-2018. Our main results highlight the role played by the ownership structure, the specific resources and the shareholding profile in carrying out CVC operations. Thus, this study contributes to enrich the debate on the usefulness of these vehicles for financing innovation in the French economy., En este artículo estudiamos el impacto de los mecanismos de gobernanza en las decisiones estratégicas tomadas por los gerentes corporativos, en particular los relacionados con el capital de riesgo corporativo (CRC). Este tema, que ha sido poco discutido en la literatura sobre el mercado francés, merece ser analizado en profundidad. Nuestro estudio cubre todas las operaciones de CRC iniciadas por las firmas SBF 120 durante el período 2000-2018. Nuestros principales resultados destacan el papel desempeñado por la estructura de propiedad, los recursos específicos y el perfil accionario en la realización de las operaciones de CRC. Por lo tanto, este estudio contribuye al debate sobre la utilidad de estos vehículos para financiar la innovación en la economía francesa.

Published
2021
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