The purpose of this study is to investigate the impact of board structure on the performance of French firms in the presence of several monitoring committees. We studied 80 publicly listed French firms spanning from 2001 to 2013. We concluded that large board size has a negative effect on market...

The purpose of this study is to investigate the impact of board structure on the performance of French firms in the presence of several monitoring committees. We studied 80 publicly listed French firms spanning from 2001 to 2013. We concluded that large board size has a negative effect on market...

L'objet de ce travail est d'étudier les pratiques des entreprises cotées sur le Nouveau Marché en matière de comptabilisation des frais de recherche et de développement (R&D). Cette problématique apparaît d'autant plus d'actualité, que la mise en place progressive des normes IAS-IFRS va...

Plusieurs études en comptabilité analysent de plus en plus la relation entre l'information comptable et les marchés financiers. Une grande place a été consacrée au résultat net et au cash-flow. Les résultats sont mitigés. Cette étude, constitue une évidence supplémentaire sur le...

The aim of our research is to investigate the relationship between risk management, corporate governance and performance in lending institutions. Mainly, this research seeks to examine the effect of risk management and some board’s features on financial performance. Empirical analyses are...

Purpose: The purpose of this paper is to investigate the effect of the control-ownership wedge of controlling shareholders (excess control) on the survival of French initial public offerings (IPOs). Design/methodology/approach: This paper studies a large sample of 434 French IPOs. The empirical...