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Politique Comptable Des Dirigeants Et Determination De La Parite Dechange Dans Les Fusions Absorptions Francaises
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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).
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.
Download or read book Terra 2008 written by Leslie Rainer and published by Getty Publications. This book was released on 2011-06-14 with total page 438 pages. Available in PDF, EPUB and Kindle. Book excerpt: Earthen architecture constitutes one of the most diverse forms of cultural heritage and one of the most challenging to preserve. It dates from all periods and is found on all continents but is particularly prevalent in Africa, where it has been a building tradition for centuries. Sites range from ancestral cities in Mali to the palaces of Abomey in Benin, from monuments and mosques in Iran and Buddhist temples on the Silk Road to Spanish missions in California. This volume's sixty-four papers address such themes as earthen architecture in Mali, the conservation of living sites, local knowledge systems and intangible aspects, seismic and other natural forces, the conservation and management of archaeological sites, research advances, and training.
Book Synopsis Earnings Management by : Joshua Ronen
Download or read book Earnings Management written by Joshua Ronen and published by Springer Science & Business Media. This book was released on 2008-08-06 with total page 587 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?
Download or read book Leadership written by Barbara Kellerman and published by Prentice Hall. This book was released on 1984 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: An edited collection of thirteen original chapters by leadership experts from a variety of social science/business disciplines. The first treatment of leadership studies from an interdisciplinary perspective.
Book Synopsis Corporate Finance by : Pierre Vernimmen
Download or read book Corporate Finance written by Pierre Vernimmen and published by John Wiley & Sons. This book was released on 2014-10-09 with total page 994 pages. Available in PDF, EPUB and Kindle. Book excerpt: Merging theory and practice into a comprehensive, highly-anticipated text Corporate Finance continues its legacy as one of the most popular financial textbooks, with well-established content from a diverse and highly respected author team. Unique in its features, this valuable text blends theory and practice with a direct, succinct style and commonsense presentation. Readers will be introduced to concepts in a situational framework, followed by a detailed discussion of techniques and tools. This latest edition includes new information on venture finance and debt structuring, and has been updated throughout with the most recent statistical tables. The companion website provides statistics, graphs, charts, articles, computer models, and classroom tools, and the free monthly newsletter keeps readers up to date on the latest happenings in the field. The authors have generously made themselves available for questions, promising an answer in seventy-two hours. Emphasizing how key concepts relate to real-world situations is what makes Corporate Finance a valuable reference with real relevance to the professional and student alike. Readers will gain insight into the methods and tools that shape the industry, allowing them to: Analyze investments with regard to hurdle rates, cash flows, side costs, and more Delve into the financing process and learn the tools and techniques of valuation Understand cash dividends and buybacks, spinoffs, and divestitures Explore the link between valuation and corporate finance As the global economy begins to recover, access to the most current information and statistics will be required. To remain relevant in the evolving financial environment, practitioners will need a deep understanding of the mechanisms at work. Corporate Finance provides the expert guidance and detailed explanations for those requiring a strong foundational knowledge, as well as more advanced corporate finance professionals.
Book Synopsis The Theory of Economic Integration (Routledge Revivals) by : Bela Balassa
Download or read book The Theory of Economic Integration (Routledge Revivals) written by Bela Balassa and published by Routledge. This book was released on 2013-05-13 with total page 319 pages. Available in PDF, EPUB and Kindle. Book excerpt: First published in 1962, The Theory of Economic Integration provides an excellent exposition of a complex and far-reaching topic. Professor Balassa has been remarkably successful in covering so much ground with such care and balance, in a treatment which is neither in any way abstruse nor unnecessarily technical. His book will interest economists in Europe by reason of its subject and treatment, but it is also a valuable and reliable textbook for students tackling integration as part of a course of International Economics and for those studying Public Finance. He distinguishes between the various forms of integration (free trade area, customs union, common market, economics union, and total integration). In addition, he applies the theoretical principles to current projects such as the European Common Market and Free Trade Area, and to Latin American integration projects. In offering this theoretical study, the author builds on the conclusions of other writers, but goes beyond this in providing a unifying framework for previous contributions and in exploring questions that in the past received little attention – in particular, the relationship between economic integration and growth (especially the interrelationship between market size and growth, and the implications of various factors for economic growth in an integrated area).
Book Synopsis Technology and Terrorism by : Paul Wilkinson
Download or read book Technology and Terrorism written by Paul Wilkinson and published by Psychology Press. This book was released on 1993 with total page 166 pages. Available in PDF, EPUB and Kindle. Book excerpt: Does modern technology tilt the balance in favour of the terrorists in their constant battle to defeat the efforts of counter-terrorist agencies, or vice versa? How can we assess the feasibility and probability of terrorists in certain circumstances resorting to nuclear, chemical or biological weapons? Bearing in mind that terrorists have already resorted to mass murder in the form of sabotage bombing of airliners, tragically demonstrated in the 1988 bombing of Pan Am 103 over Lockerbie, how effective have the aviation authorities been in using technology and other measures to combat this threat?
Book Synopsis Magmatism and the Causes of Continental Break-up by : Bryan C. Storey
Download or read book Magmatism and the Causes of Continental Break-up written by Bryan C. Storey and published by Geological Society of America. This book was released on 1992 with total page 426 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Oedipus at Thebes written by Bernard Knox and published by Yale University Press. This book was released on 1998-01-01 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: Examines the way in which Sophocles' play "Oedipus Tyrannus" and its hero, Oedipus, King of Thebes, were probably received in their own time and place, and relates this to twentieth-century receptions and interpretations, including those of Sigmund Freud.
Book Synopsis Tribal Wisdom for Business Ethics by : Grace Ann Rosile
Download or read book Tribal Wisdom for Business Ethics written by Grace Ann Rosile and published by Emerald Group Publishing Limited. This book was released on 2016-11-11 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this book, leading native and non-native scholars present a fascinating view of American Indian tribal values and indigenous cultures. This 'Tribal Wisdom' offers an ethic of business practice that is relationship-based and community-oriented, fostering a harmonious web of life which includes the natural environment.
Book Synopsis Social Security in Latin America by : Carmelo Mesa-Lago
Download or read book Social Security in Latin America written by Carmelo Mesa-Lago and published by University of Pittsburgh Pre. This book was released on 1978-11-15 with total page 373 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive and sophisticated study of the relationship between social security policy and inequality in Latin America. Individual case studies of Chile, Uruguay, Peru, Argentina, and Mexico are presented, that provide a historical analysis of each country's social security policy, the pressure groups involved, the present structure of the systems, and a statistical examination of the inequality among these pressure groups.
Author :John Henry Lorentz Publisher :Historical Dictionaries of Asia, Oceania, and the Middle East ISBN 13 : Total Pages :570 pages Book Rating :4.F/5 ( download)
Book Synopsis Historical Dictionary of Iran by : John Henry Lorentz
Download or read book Historical Dictionary of Iran written by John Henry Lorentz and published by Historical Dictionaries of Asia, Oceania, and the Middle East. This book was released on 2007 with total page 570 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides an overview of specific events, movements, people, political and social groups, places, trends, and chronology. Allows for considerable exploration of a number of historical and contemporary topics and issues. The modern period, defined as 1800-present, is covered extensively.
Book Synopsis Bank Profitability - Statistical Supplement by : Organisation for Economic Co-operation and Development
Download or read book Bank Profitability - Statistical Supplement written by Organisation for Economic Co-operation and Development and published by . This book was released on 1987 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Society and Milieu in the French Geographic Tradition by : Anne Buttimer
Download or read book Society and Milieu in the French Geographic Tradition written by Anne Buttimer and published by . This book was released on 1971 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt:
