Exigences actionnariales et réseaux d'administrateurs : à quoi répond la mise en place des comités d'audit en France ? (notice n° 343952)
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| fixed length control field | 02562cam a2200313 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250118022202.0 |
| 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 | Thiery-Dubuisson, Stéphanie |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Exigences actionnariales et réseaux d'administrateurs : à quoi répond la mise en place des comités d'audit en France ? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2002.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 76 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Cette étude porte sur l’élaboration d’un modèle de mise en place des comités d’audit et teste empiriquement ce modèle. Ce dernier intègre les facteurs des théories de l’agence, de la signalisation et de l’ embeddedness. Les tests de mise en place sont réalisés grâce à un modèle de Cox sur la période 1995-1998. Les résultats suggèrent que les déterminants principaux de la diffusion des comités sont liés à l’influence des institutionnels anglo-saxons et à la position centrale de la société au sein du réseau d’entreprises. La densité des liens inter-sociétés est donc en partie responsable de l’implantation des comités d’audit en France. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Shareholders’ activism and intercorporate relations : what are the factors promoting the formation of French audit committees ?This study develops and tests empirically a model of the spread of audit committees. This model is based both on the factors from agency and signalling theories and on new ones, drawn from the embeddedness theory. Empirical tests of the spread of committees are performed using a Cox model over the 1995-1998 period Results suggest that the main determinants of audit committees formation come, on one hand, from the influence of Anglo-Saxon institutional investors and on the other hand from the core position of the firm in the Business environment. Therefore, intercorporate relations are found partly responsible for the adoption of a committee. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | investisseurs institutionnels anglo-saxons |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | gouvernement des entreprises |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | réseaux d'administrateurs |
| 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 | asymétrie informationnelle |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | embeddedness |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | audit committee |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | corporate governance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | asymmetrical information |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | intercorporate relations |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | anglo-saxon institutional investors |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | embeddedness |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 8 | 1 | 2002-03-01 | p. 129-150 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2002-1-page-129?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2002-1-page-129?lang=fr&redirect-ssocas=7080</a> |
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