Gestion de l'incertitude et cadrage juridique des filiales: une analyse de l'utilisation de la Société par Actions Simplifiée

Jean-Baptiste Cartier () and Ulrike Mayrhofer ()
Additional contact information
Ulrike Mayrhofer: Euristik - Equipe de Recherche en management stratégique - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - MAGELLAN - Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon, MAGELLAN - Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon, Pôle de Recherche - Rouen Business School - Rouen Business School

Post-Print from HAL

Abstract: This research examines the relationship between the management of uncertainty and the legal framework of subsidiaries. The authors analyse the use of the French "Sociétés par Actions Simplifiée" for wholly owned subsidiaries, concerning the development of international activities. The empirical study is based on a sample of 133 French and foreign groups that have established subsidiaries in France, using SAS. It shows that the perception of advantages associated with SAS varies according to the geographic location of the group. It appears that the distance between the location of the subsidiary and the country of origin of the headquarters reduces the advantages associated with SAS.

Keywords: international development; wholly-owned subsidiary; management of uncertainty; legal structure; transaction cost theory; développement international; filiales 100%; gestion de l'incertitude; structure juridique; SAS; distance; théorie des coûts de transaction (search for similar items in EconPapers)
Date: 2007
References: Add references at CitEc
Citations:

Published in Revue Sciences de Gestion, 2007, n° 62, pp. 21-43

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00567655

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().