"Meilleures pratiques" de gouvernance et création de valeur: une appréciation critique des codes de bonne conduite

Peter Wirtz

Post-Print from HAL

Abstract: For about a decade, the intensifying debate on corporate governance has led to multiple initiatives promoting rules of "best practice." These initiatives are led by a great variety of actors, such as institutional investors, international organizations, national governments or corporate managers themselves. They have brought about several so-called corporate governance codes, which are applicable on a voluntary basis and contain some recommendations that are often represented as an "ideal" solution. Whenever ideas on corporate governance are hence promoted on a large scale and there is growing consent on them representing a universal standard, a critical examination of their theoretical underpinnings may prove helpful to avoid being locked into a narrow and possibly counterproductive perspective.

Keywords: Gouvernance; meilleures pratiques; valeur (search for similar items in EconPapers)
Date: 2005
References: Add references at CitEc
Citations: View citations in EconPapers (20)

Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2005, 11 (1), pp.141-159. ⟨10.3917/cca.111.0141⟩

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

Related works:
Journal Article: « Meilleures pratiques » de gouvernance et création de valeur: une appréciation critique des codes de bonne conduite (2005)
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-00746264

DOI: 10.3917/cca.111.0141

Access Statistics for this paper

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