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Gestion Des Resultats Et Parite Dechange Dans Les Fusions Acquisitions
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Book Synopsis Gestion des résultats et parité d'échange dans les fusions acquisitions by : Faten Nasfi
Download or read book Gestion des résultats et parité d'échange dans les fusions acquisitions written by Faten Nasfi and published by . This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ce travail de recherche vise à identifier, d'une part le comportement comptable des dirigeants de la société initiatrice d'une opération de fusion acquisition et d'autre part les déterminants de ce comportement comptable. Les contributions de cette thèse sont d'ordre théorique, méthodologique et managérial. Sur le plan théorique, cette thèse permet de compléter les travaux antérieurs s'inscrivant dans le cadre des prolongements de la théorie politico contractuelle dans un contexte spécifique à savoir les fusions-acquisitions. Outre la détection de la gestion des résultats, ce travail s'intéresse à l'étude de ses déterminants notamment les déterminants contextuels qui sont rarement testés. Sur le plan méthodologique, cette recherche présente un double intérêt. Premièrement, elle commence par une étude du cas clinique, Sagem-Snecma, pour tester l'existence de la gestion de résultat dans ce contexte particulier, puis la généraliser sur l'échantillon d'entreprises françaises sur la période 2001-2007. Deuxièmement, cette thèse, utilise un modèle de mesure de gestion des résultats, qui n'a pas été utilisé dans le contexte du fusion-absorption (modèle du Dechow et al (2003)) et le compare avec le modèle de Jones modifié. Sur le plan managérial, cette recherche permet aux utilisateurs de l'information comptable lors d'une opération de fusion-acquisition de mieux interpréter les états financiers des sociétés participantes à l'opération. Elle peut contribuer aussi à faire avancer les réflexions des normalisateurs quant aux dispositions réglementant ces opérations en révélant l'ampleur des choix comptables.
Book Synopsis Bilingual Dictionary of Terms by : François Elandi
Download or read book Bilingual Dictionary of Terms written by François Elandi and published by Xlibris Corporation. This book was released on 2019-02-14 with total page 701 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bilingual Dictionary of Terms Banks. Finances. Money. Financial Markets / Banques. Finances. Monnaie. Marchés Financiers METODES Editions Collection Culture & Savoir (C&S) François Elandi This bilingual work, fruit of a team of specialists and professionals, deals with banking, finance, and stock market practices with —— more than 25,000 words and terms used in French and in British and North American English of today; —— convenient examples to better assimilate the terms used, contributing to make the work the most precise reference in its specialty; and —— a cross-reference system to more precise definitions and complementary expressions to other words and terms inside the development of a word or an expression. It is intended for ——high school pupils and students of higher education, ——professional users, and ——the general public. In order for them to ——acquire and develop their professional lexicological heritage; ——master the exact terminology in the practice linked to their activity or profession; ——perfect their knowledge in banking, finance, and stock exchange practice; and ——better communicate efficiently. Cet ouvrage bilingue, fruit d’une équipe de spécialistes et de professionnels, traite des pratiques bancaires, financières et boursières, avec : ——Plus de 25000 mots et termes utilisés en français et en anglais britannique et nordaméricain ; ——Des exemples pratiques pour mieux assimiler l’emploi de ces termes, contribuant à faire de l’ouvrage la référence la plus précise dans sa spécialité ; ——Un système de renvois à des définitions et explications complémentaires et plus précises à d’autres mots et termes au sein du développement d’un mot ou d’une expression. Il est destiné : ——A l’élève des lycées et collèges ou à l’étudiant de l’enseignement supérieur ; ——A l’utilisateur professionnel ; ——Au grand public. Pour : ——Acquérir et développer son patrimoine lexicologique professionnel ; ——Maîtriser la terminologie exacte dans la pratique liée à son activité ou à sa profession ; ——Perfectionner ses connaissances dans la pratique bancaire, financière et boursière ; ——Mieux communiquer efficacement.
Book Synopsis La gestion des résultats dans le contexte canadien des fusions-acquisitions by : Souha Khaldi
Download or read book La gestion des résultats dans le contexte canadien des fusions-acquisitions written by Souha Khaldi and published by . This book was released on 2019 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis La gestion des résultats comptables lors des fusions et acquisitions : une analyse dans le contexte suisse by : Ben-Amar, Walid
Download or read book La gestion des résultats comptables lors des fusions et acquisitions : une analyse dans le contexte suisse written by Ben-Amar, Walid and published by . This book was released on 2005 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Politique comptable des dirigeants et détermination de la parité d'échange dans les fusions-absorptions françaises by : Jennifer Boutant
Download or read book Politique comptable des dirigeants et détermination de la parité d'échange dans les fusions-absorptions françaises written by Jennifer Boutant and published by . This book was released on 2008 with total page 357 pages. Available in PDF, EPUB and Kindle. Book excerpt: Depuis la fin des années 1980, la question de la détermination de la parité d'échange dans les fusions-absorptions françaises suscite de vives controverses. Cette parité, qui repose en partie sur l'information comptable et financière transmise par les dirigeants des sociétés participantes, influence la répartition des richesses et des pouvoirs des actionnaires et des dirigeants après l'opération. Source de conflits d'intérêts, elle est donc au coeur des stratégies de ces acteurs. L'objectif de cette thèse consiste à vérifier l'existence d'une politique comptable de la part des dirigeants des sociétés absorbantes puis à en identifier les déterminants. Un modèle explicatif des pratiques comptables des dirigeants dans le contexte spécifique des fusions françaises est proposé puis testé. Deux études empiriques portant sur un échantillon de sociétés cotées absorbantes entre 1997 et 2006 sont réalisées. Les résultats montrent que les fusions-absorptions constituent un contexte propice à la politique comptable des dirigeants. Celle-ci s'exerce lors de la mise en oeuvre pratique de l'approche multicritères recommandée par les autorités financières pour fixer la parité. Elle se manifeste également par une gestion des résultats l'année précédant l'opération. Cette gestion des résultats est influencée par des facteurs contextuels (la taille de l'opération, les effets dilutifs attendus, l'initiative, la nature de l'opération et le choix des critères d'évaluation) et politico-contractuels (le niveau des résultats, la structure d'actionnariat et du conseil d'administration, l'intéressement des dirigeants, l'endettement et la taille de l'entreprise).
Download or read book Index de Périodiques Canadiens written by and published by . This book was released on 1999 with total page 1736 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The New Industrial State by : John Kenneth Galbraith
Download or read book The New Industrial State written by John Kenneth Galbraith and published by Princeton University Press. This book was released on 2015-04-29 with total page 577 pages. Available in PDF, EPUB and Kindle. Book excerpt: With searing wit and incisive commentary, John Kenneth Galbraith redefined America's perception of itself in The New Industrial State, one of his landmark works. The United States is no longer a free-enterprise society, Galbraith argues, but a structured state controlled by the largest companies. Advertising is the means by which these companies manage demand and create consumer "need" where none previously existed. Multinational corporations are the continuation of this power system on an international level. The goal of these companies is not the betterment of society, but immortality through an uninterrupted stream of earnings. First published in 1967, The New Industrial State continues to resonate today.
Book Synopsis Mergers and Acquisitions by : Helén Anderson
Download or read book Mergers and Acquisitions written by Helén Anderson and published by Routledge. This book was released on 2013 with total page 294 pages. Available in PDF, EPUB and Kindle. Book excerpt: A merger or an acquisition is usually a challenging endeavor which aims to create value for the owner. However, stakeholder theory shows how such a narrow and one-sided focus is detrimental to value-creation in general -not only for other stakeholders within and outside the organization - but also for the owner. This book shows how different stakeholders, internal and external, may play a critical role during a merger or an acquisition process. It builds on empirical examples that illustrate how various stakeholders play active roles throughout the different phases, and ultimately affect the outcome and the value formation process of the merger or the acquisition.
Book Synopsis Managing Acquisitions by : Philippe C. Haspeslagh
Download or read book Managing Acquisitions written by Philippe C. Haspeslagh and published by . This book was released on 1991 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: How can acquisitions help improve a firm's competitive position and lead to value creation? * Why do many acquisitions fail to live up to expectations? * Why do many managers think that integration means "make the other firms like us," rather than build on the complementary elements that were the original justification for the acquisition? * How can a management team improve its success with acquisitions? * How and what can firms learn from their acquisition experience? These persistent questions are addressed in this important book by Philippe Haspeslagh and David Jemison. Though much has been written about hostile takeovers, megamergers, and corporate restructuring, little attention has been paid to strategic acquisitions that firms throughout the world are using to accelerate the renewal of their business. After eight years of research in 20 companies in the United States, Europe, and Japan, Haspeslagh and Jemison offer a welcome antidote to an overly financial view of acquisitions. Real value, they show, is created only after the agreement is signed -- through managerial actions, not financial engineering. Against their innovative theory of how acquisitions create value, the authors examine the reality of acquisition decision making in most firms. Ironically, they point out, less effective acquisition decision making does not stem from a lack of analysis, but from problems in the acquisition process itself. The importance of their message manage the acquisition process -- becomes more vivid when Haspeslagh and Jemison address integration, identifying common problems and challenges. In addition, they offer a powerful framework for managers to think through their integration approach.
Book Synopsis Advances in Mergers and Acquisitions by : Cary L. Cooper
Download or read book Advances in Mergers and Acquisitions written by Cary L. Cooper and published by Emerald Group Publishing. This book was released on 2012-01-02 with total page 189 pages. Available in PDF, EPUB and Kindle. Book excerpt: Focuses on the studies of the advances in mergers and acquisitions from scholars in different countries, with different research questions, relying on different theoretical perspectives. This title helps scholars think about mergers and acquisitions in different ways.
Book Synopsis A Longing for the Light by : Vincente Aleixandre
Download or read book A Longing for the Light written by Vincente Aleixandre and published by Copper Canyon Press. This book was released on 2007-05-01 with total page 303 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive collection spans the entirety of Nobel Laureate Aleixandre's career, from his early surrealist work to his complex and fascinating "dialogues," as well as prose interludes.
Book Synopsis Institutional Investors, Long-term Investment, and Earnings Management by : Brian J. Bushee
Download or read book Institutional Investors, Long-term Investment, and Earnings Management written by Brian J. Bushee and published by . This book was released on 1997 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the influence of institutional investors on the incentives of corporate managers to alter long-term investment for earnings management purposes. Many critics argue that the short-term focus of institutional investors encourages managers to sacrifice long-term investment to meet current earnings targets. Others argue that the large stockholdings and sophistication of institutions allow them to fulfill a monitoring role in preventing such myopicinvestment behavior. I examine these competing views by testing whether institutional ownership affects R&D spending for firms that could reverse a decline in earnings with a reduction in R&D. The results indicate that managers are less likely to cut R&D to reverse an earnings decline when institutional ownership is high, implying that institutions typically serve a monitoring role relative to individual investors. However, I find that a high proportion of ownership by institutions exhibiting "transient" ownership behavior (i.e., high portfolio turnover and momentum trading) significantly increases the probability that managers reduce R&D to boost earnings. These results indicate that high turnover and momentum trading by institutional investors can encourage myopic investment behavior when such institutional investors have extremely high levels of ownership in a firm; otherwise, institutional ownership serves to reduce pressures on managers for myopic investment behavior.
Book Synopsis Intercultural Competence by : Gerhard Neuner
Download or read book Intercultural Competence written by Gerhard Neuner and published by Council of Europe. This book was released on 2003-01-01 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Corporate Governance After the Financial Crisis by : Stephen M. Bainbridge
Download or read book Corporate Governance After the Financial Crisis written by Stephen M. Bainbridge and published by Oxford University Press, USA. This book was released on 2012-02-16 with total page 294 pages. Available in PDF, EPUB and Kindle. Book excerpt: The years from 2000 to 2010 were bookended by two major economic crises. The bursting of the dotcom bubble and the extended bear market of 2000 to 2002 prompted Congress to pass the Sarbanes-Oxley Act, which was directed at core aspects of corporate governance. At the end of the decade came the bursting of the housing bubble, followed by a severe credit crunch, and the worst economic downturn in decades. In response, Congress passed the Dodd-Frank Act, which changed vast swathes of financial regulation. Among these changes were a number of significant corporate governance reforms. Corporate Governance after the Financial Crisis asks two questions about these changes. First, are they a good idea that will improve corporate governance? Second, what do they tell us about the relative merits of the federal government and the states as sources of corporate governance regulation? Traditionally, corporate law was the province of the states. Today, however, the federal government is increasingly engaged in corporate governance regulation. The changes examined in this work provide a series of case studies in which to explore the question of whether federalization will lead to better outcomes. The author analyzes these changes in the context of corporate governance, executive compensation, corporate fraud and disclosure, shareholder activism, corporate democracy, and declining US capital market competitiveness.
Book Synopsis Treaty Series / Recueil Des Traites by : United Nations
Download or read book Treaty Series / Recueil Des Traites written by United Nations and published by UN. This book was released on 2007-11-02 with total page 480 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Freshwater Crabs of West Africa by : Neil Cumberlidge
Download or read book The Freshwater Crabs of West Africa written by Neil Cumberlidge and published by IRD Editions. This book was released on 1999 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Knowing our lands and resources by : Roué, Marie
Download or read book Knowing our lands and resources written by Roué, Marie and published by UNESCO Publishing. This book was released on 2017-04-03 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt:
