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Transactions avec les parties liées, caractéristiques de propriété et de gouvernance et performance des entreprises françaises

Author

Listed:
  • Mehdi Nekhili
  • Moêz Cherif

Abstract

The aim of this paper is to study the impact of related party transactions (RPT) on French firms? performance and to identify ownership and governance characteristics of firms that carry out such transactions. The results of regressions conducted on a sample of 85 French firms listed on the Paris Stock Exchange during the 2002-2005 period show that previous transactions renewed during the year, as well as transactions carried out with controlling shareholders, directors and/or executive officers destroy value. RPT are mainly influenced by the concentration of voting rights, the size and the composition of the board of directors, the presence of an independent audit committee and the choice of the external auditor. These results encourage reflection on the limits of the NRE law and the LSF about transactions with related parties? area.

Suggested Citation

  • Mehdi Nekhili & Moêz Cherif, 2009. "Transactions avec les parties liées, caractéristiques de propriété et de gouvernance et performance des entreprises françaises," ACCRA, Association francophone de comptabilité, vol. 15(3), pages 55-89.
    • Handle: RePEc:cai:accafc:cca_153_0055
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    Citations

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    Cited by:

    1. David Carassus & Khaled Albouaini & Marie Caussimont, 2013. "Une analyse de l'Audit Expectation Gap dans le contexte français," Post-Print hal-02432110, HAL.
    2. Jean-Francis Ory & Jean-Luc Petitjean, 2014. "CSR and financial performance: an approach by corporate communication [RSE et performance financière : une approche par la communication des entreprises]," Post-Print hal-01330524, HAL.
    3. repec:mth:ijafr8:v:8:y:2018:i:4:p:287-306 is not listed on IDEAS
    4. Patrizia Gazzola & Stefano Amelio & Daniele Grechi & Fragkoulis Papagiannis, 2021. "NPO Funding in Italy: The Role and the Contribution of Corporate Governance," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(12), pages 1-1, July.
    5. Pier Luigi Marchini & Tatiana Mazza & Alice Medioli, 2018. "The impact of related party transactions on earnings management: some insights from the Italian context," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(4), pages 981-1014, December.

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