LES DETERMINANTS «TRADITIONNELS» DE LA PERFORMANCE DES CONSEILS D'ADMINISTRATION ONT-IL ENCORE DU SENS DANS LES PME ?: UNE ETUDE EXPLORATOIRE DANS LE CONTEXTE FRANÇAIS

Lofti Karoui, Wafa Khlif () and Coral Ingley
Additional contact information
Lofti Karoui: Groupe ESC Troyes en Champagne
Wafa Khlif: LIGUE - Laboratoire Interdisciplinaire en Gestion : Université-Entreprise - M.E.N.E.S.R. - Ministère de l'Education nationale, de l’Enseignement supérieur et de la Recherche
Coral Ingley: Corporate governance - University of Auckland [Auckland]

Post-Print from HAL

Abstract: Supported by agency theory, boards of directors (BD) performance was largely associated with the traditional determinants called usual suspects (size, independence and duality). The cognitive theories bring arguments being able to refute this association. The aim of this paper is to put forward the existence of other types of variables implying the BD performance. Indeed, on a sample of 123 French SME, results show that this latter is not associated with usual suspect determinants but rather with variables concerned with administrators competences as well as the board management.

Keywords: Boards of Directors; usual suspects determinants; French SME's; conseil d'administration; performance; déterminants; PME françaises (search for similar items in EconPapers)
Date: 2009-05-27
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00460409
References: Add references at CitEc
Citations:

Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM

Downloads: (external link)
https://shs.hal.science/halshs-00460409/document (application/pdf)

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:halshs-00460409

Access Statistics for this paper

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