Corporate governance

volontaire de la RSE »* Alexis Anagnan – Modus Operandi – Septembre 2007. * Ce travail constitue comme un état des lieux, une présentation générale des principes, des outils et des acteurs de la Responsabilité Sociale des Entrepries - Corporate Social Responsability[1]. Après une approche générale des problématiques et questions qui y sont liés, il présente comme un catalogue raisonné et plus ou moins systématique des textes, des instruments normatifs et des acteurs de la RSE à l’échelle

of 2001 it was revealed that its reported financial condition was sustained substantially by institutionalized, systematic, and creatively planned accounting fraud, known as the “Enron scandal”. Enron since has become a popular symbol of willful corporate Fraud and corruption. The scandal was also considered a landmark case in the field of business fraud and brought into question the accounting practices of many corporations throughout the United States.” (Enron - Wikipedia, the free encyclopedia)

d’acquisition et de diversification et à adopter, selon Kevin Murphy, collègue de Jensen, un comportement bureaucratique : « In most publicly held companies, the compensation of top executives is virtually independent of performance. On average, corporate America pays its most important leaders like bureaucrats. Is it any wonder that so many CEOs act like bureaucrats rather than the value-maximisation entrepreneurs companies need5». Les conseils d’administration étaient composés majoritairement

réduction de leur taille. Par ailleurs, la privatisation s’est traduite par des modifications dans les mécanismes de gouvernance. Mots clés : gouvernance d’entreprise – société d’État – conseil d’administration – privatisation. Abstract : Good corporate governance involves transparency, accountability, equitable treatment of shareholders and value-enhancing growth. Research has been extensive in the private sector but more limited in the public one. This study details the evolution of boards of directors

TERMINOLOGIE Mme DUCRAY CHAPTER 1. THE COMPAGNY CORPORATE GOVERNANCE (la gouvernance) Different types of compagnies The main difference is between a publicly trade company and a privately held. Stock options = benefits sold to employees of the company. General trends A public company is purchased by another public company to become either a subsidiary (a firm takes the control over another one) on a joint venture = jointed asset , risks …

pertinence, qualité de l’information comptable. The construction of accounting income as a corporate governance mechanism Some research avenues Abstract: Although accounting information including income measures have long been considered as mere informative veil with no influence over economic fundamentals (Sapra 2008), numerous authors advocate from now on that it does play a central role in any corporate governance scheme and particularly in an information asymmetry setting such as a principal-agent

La gouvernance des entreprises socialement responsables The Governance of Socially Responsible Firms Jean-Jacques Pluchart Professeur des universités, Université Paris 1 Panthéon-Sorbonne, PRISM-Sorbonne CR-10-19 PRISM-Sorbonne Pôle de Recherche Interdisciplinaire en Sciences du Management UFR de Gestion et Economie d’Entreprise – Université Paris 1 Panthéon-Sorbonne 17, rue de la Sorbonne - 75231 Paris Cedex 05 http://prism.univ-paris1.fr/ Cahiers de Recherche PRISM-Sorbonne Pôle de

management with a greater moral responsibility could motivate them to meet the demands of the stakeholders. Word count: 299 Task Two Maxwell Case Study a) There were several aspects of the corporate system of governance that failed in the Maxwell case. The Combined Code on Corporate Governance sets out guidelines for directors to follow. Although these are not ‘the law’ directors are expected to follow them and if they don’t they are required to state in their annual report why they have

général * La lettre aux actionnaires / la newsletter : par voie papier ou mail * Le guide des actionnaires 4) La communication médiatique * La publicité financière (notion de pull et puch) * Les sites internet * La communication corporate. Grand media Thème mini projet 2 ou 3 cas pratiques comparés : Introduction en bourse le 2 décembre chap. II Marché financiers : rôle crucial de l’information et de la communication * Concurrence intense * Marché très volatile

avec beaucoup de doigté ! Document téléchargé depuis www.cairn.info - - - 41.137.23.158 - 01/03/2012 23h47. © Lavoisier L’actionnaire comme contrôleur 53 BIBLIOGRAPHIE Aboody D., Kaszik R., « CEO stock-option awards and the timing of corporate voluntary disclosures », Journal of Accounting and Economics, vol. 29, 2000, p. 73-100. Baghat S., Black B., « Board independance and long-term firm performance », Working Paper, University of Colorado, 2000. Baker M., Gompers P., « The determinants