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Géraldine BROYE
(Geraldine BROYE)

Personal Details

First Name:Geraldine
Middle Name:
Last Name:Broye
Suffix:
RePEc Short-ID:pbr365

Affiliation

Laboratoire de Recherche en Gestion (LaRGE)
Institut de Finance de Strasbourg
Université de Strasbourg

Strasbourg, France
https://ifs.unistra.fr/large
RePEc:edi:lastrfr (more details at EDIRC)

Research output

as
Jump to: Working papers Articles

Working papers

  1. Géraldine BROYE & Alexandre DI GIACOMO & Enrico PRINZ, 2017. "Gouvernance des entreprises et divulgation d'informations relatives à la rémunération des dirigeants," Working Papers of LaRGE Research Center 2017-10, Laboratoire de Recherche en Gestion et Economie (LaRGE), Université de Strasbourg.
  2. Géraldine Broye & Abel François & Yves Moulin, 2017. "The cost of CEO duality: Evidence from French leadership compensation," Post-Print hal-01744545, HAL.
  3. Géraldine Broye & Laurent Weill, 2010. "Measuring market structure characteristics for accounting firms: an application on the french market," ULB Institutional Repository 2013/14361, ULB -- Universite Libre de Bruxelles.
  4. Géraldine Broye & Laurent Weill, 2008. "The Effects of Concentration on Competition and Efficiency : Some Evidence from the French Audit Market," Working Papers of LaRGE Research Center 2008-04, Laboratoire de Recherche en Gestion et Economie (LaRGE), Université de Strasbourg.
  5. Géraldine Broye & Laurent Weill, 2008. "Does leverage influence auditor choice? A cross-country analysis," ULB Institutional Repository 2013/14152, ULB -- Universite Libre de Bruxelles.
  6. Géraldine Broye & Alain Schatt, 2006. "La valorisation du capital humain dans le secteur des technologies de l'information : une étude exploratoire," Post-Print halshs-00112815, HAL.
  7. Géraldine Broye & Alain Schatt, 2003. "Pourquoi certains actionnaires cèdent-ils plus d'actions que d'autres lors de l'introduction en bourse?," Working Papers CREGO 1030802, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
  8. Géraldine Broye & Alain Schatt, 2002. "Comment réduire la sous-évaluation lors de l'introduction en bourse?," Working Papers CREGO 1020801, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
  9. Philippe Desbrières & Géraldine Broye, 2000. "Critères d'évaluation des investisseurs en capital:le cas français," Working Papers CREGO 1000301, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.

Articles

  1. Géraldine Broye & Pauline Johannes, 2021. "Une décennie de recherches empiriques autour des déterminants de l’efficacité des comités d’audit," ACCRA, Association francophone de comptabilité, vol. 27(1), pages 51-109.
  2. Géraldine Broye & Alexandre Di Giacomo & Enrico Prinz, 2018. "Pratiques de divulgation des éléments de rémunération des dirigeants et incidence de l’actionnariat familial - CEO compensation disclosure and the influence of family ownership: the French experience," Revue Finance Contrôle Stratégie, revues.org, vol. 21(N° Spécia), pages 31-59, October.
  3. Broye, Géraldine & François, Abel & Moulin, Yves, 2017. "The cost of CEO duality: Evidence from French leadership compensation," European Management Journal, Elsevier, vol. 35(3), pages 336-350.
  4. Paul André & GéRaldine Broye & Christopher Pong & Alain Schatt, 2016. "Are Joint Audits Associated with Higher Audit Fees?," European Accounting Review, Taylor & Francis Journals, vol. 25(2), pages 245-274, June.
  5. Géraldine Broye & Yves Moulin, 2012. "Les déterminants de la rémunération des administrateurs externes dans les sociétés françaises du SBF 120 - Determinants of outside director compensation in the major French companies," Revue Finance Contrôle Stratégie, revues.org, vol. 15(1), pages 7-25, June.
  6. Géraldine Broye & Yves Moulin, 2010. "Rémunération des dirigeants et gouvernance des entreprises:le cas des entreprises françaises cotées," Revue Finance Contrôle Stratégie, revues.org, vol. 13(1), pages 67-98., March.
  7. Géraldine Broye, 2009. "Honoraires d'audit et comités d'audit : le cas de la France," ACCRA, Association francophone de comptabilité, vol. 15(1), pages 199-224.
  8. Géraldine Broye & Alain Schatt, 2003. "Sous-évaluation à l'introduction et cessions d'actions par les actionnaires d'origine:le cas français," Revue Finance Contrôle Stratégie, revues.org, vol. 6(2), pages 67-89, June.
  9. Géraldine Broye, 2001. "Choix des cabinets d'audit et évaluation des titres introduits au second marché," ACCRA, Association francophone de comptabilité, vol. 7(2), pages 105-124.
  10. Philippe Desbrières & Géraldine Broye, 2000. "Critères d'évaluation des investisseurs en capital:le cas français," Revue Finance Contrôle Stratégie, revues.org, vol. 3(3), pages 5-43, September.

    RePEc:taf:apfiec:v:18:y:2008:i:9:p:715-731 is not listed on IDEAS

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. Géraldine BROYE & Alexandre DI GIACOMO & Enrico PRINZ, 2017. "Gouvernance des entreprises et divulgation d'informations relatives à la rémunération des dirigeants," Working Papers of LaRGE Research Center 2017-10, Laboratoire de Recherche en Gestion et Economie (LaRGE), Université de Strasbourg.

    Cited by:

    1. Jean-Christophe Duhamel & Réda Sefsaf, 2017. "Valeur de la gouvernance d'entreprise et gouvernance des valeurs de l'entreprise. Recherche sur les effets des codes de gouvernance et les stratégies de communication en matière de gouvernance," Working Papers halshs-01633982, HAL.

  2. Géraldine Broye & Abel François & Yves Moulin, 2017. "The cost of CEO duality: Evidence from French leadership compensation," Post-Print hal-01744545, HAL.

    Cited by:

    1. Anup Banerjee & Mattias Nordqvist & Karin Hellerstedt, 2020. "The role of the board chair—A literature review and suggestions for future research," Corporate Governance: An International Review, Wiley Blackwell, vol. 28(6), pages 372-405, November.
    2. Ibrahim M. Menshawy & Rohaida Basiruddin & Nor‐Aiza Mohd‐Zamil & Khaled Hussainey, 2023. "Strive towards investment efficiency among Egyptian companies: Do board characteristics and information asymmetry matter?," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(3), pages 2382-2403, July.
    3. Habib Jouber, 2019. "How does CEO pay slice influence corporate social responsibility? U.S.–Canadian versus Spanish–French listed firms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(2), pages 502-517, March.
    4. Schmid, Stefan & Altfeld, Frederic & Dauth, Tobias, 2018. "Americanization as a driver of CEO pay in Europe: The moderating role of CEO power," Journal of World Business, Elsevier, vol. 53(4), pages 433-451.
    5. Faten Zoghlami, 2021. "Does CEO compensation matter in boosting firm performance? Evidence from listed French firms," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 42(1), pages 143-155, January.
    6. Kamil K. Nazliben & Luc Renneboog & Emil Uduwalage, 2024. "Corporate governance from colonial Ceylon to post-civil war Sri Lanka," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(1), pages 265-335, March.

  3. Géraldine Broye & Laurent Weill, 2008. "Does leverage influence auditor choice? A cross-country analysis," ULB Institutional Repository 2013/14152, ULB -- Universite Libre de Bruxelles.

    Cited by:

    1. duréndez gómez-guillamón, Antonio luis & maté sanchez-val, Mariluz, 2012. "The geographical factor in the determination of audit quality," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 15(2), pages 287-310.
    2. Efstathios Kirkos & Charalambos Spathis & Yannis Manolopoulos, 2010. "Audit‐firm group appointment: an artificial intelligence approach," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 17(1), pages 1-17, January.
    3. Aladdin Dwekat & Zeena Mardawi & Islam Abdeljawad, 2018. "Corporate Governance and Auditor Quality Choice: Evidence from Palestinian Corporations," International Journal of Economics and Financial Issues, Econjournals, vol. 8(2), pages 47-53.
    4. Leif Atle Beisland & Roy Mersland & R. Oystein Strøm, 2013. "Audit Quality and Corporate Governance: Evidence from the Microfinance Industry," Working Papers CEB 13-035, ULB -- Universite Libre de Bruxelles.
    5. Reheul, Anne-Mie & Van Caneghem, Tom & Verbruggen, Sandra, 2011. "Auditor choice in the Belgian nonprofit sector: a behavioral perspective," Working Papers 2011/36, Hogeschool-Universiteit Brussel, Faculteit Economie en Management.
    6. Nurah Musa Al-Lozi, 2017. "The Impact of Corporate Governance on Auditor Selection: An Empirical Study on Service Companies in Jordan," Journal of Social Sciences (COES&RJ-JSS), , vol. 6(4), pages 886-901, October.
    7. Charles Piot & Alain Schatt, 2010. "La réglementation de l’audit est-elle dans l’intérêt public:quelques enseignements du modèle français," Working Papers CREGO 1100606, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    8. Giuseppe Iuliano & Gaetano Matonti, 2015. "Do big 4 audit companies detect earnings management and report it in the audit opinion? Empirical evidence from italian non-listed firms," ESPERIENZE D'IMPRESA, FrancoAngeli Editore, vol. 2015(2), pages 5-43.
    9. Jamel Azibi & Hubert Tondeur & Mohamed Tahar Rajhi, 2010. "Auditor choice and institutional investor characteristics after the Enron scandal in the French context," Post-Print hal-00481076, HAL.
    10. Reiner Quick & Niklas Schenk & Florian Schmidt & Thilo Towara, 2018. "The impact of corporate governance on auditor choice: evidence from Germany," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(2), pages 251-283, June.
    11. Maarten Corten & Tensie Steijvers & Nadine Lybaert, 2015. "The demand for auditor services in wholly family-owned private firms: the moderating role of generation," Accounting and Business Research, Taylor & Francis Journals, vol. 45(1), pages 1-26, January.
    12. Mertzanis, Charilaos & Marashdeh, Hazem & Houcine, Asma, 2024. "Do financing constraints affect the financial integrity of firms?," International Review of Economics & Finance, Elsevier, vol. 90(C), pages 220-240.
    13. Heuser, Simon & Quick, Reiner & Schmidt, Florian, 2015. "Die Anbieterkonzentration auf dem deutschen Prüfungsmarkt – Eine empirische Untersuchung der Jahre 2010-2013," Die Unternehmung - Swiss Journal of Business Research and Practice, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 69(1), pages 81-109.
    14. Ann Vanstraelen & Caren Schelleman, 2017. "Auditing private companies: what do we know?," Accounting and Business Research, Taylor & Francis Journals, vol. 47(5), pages 565-584, July.
    15. Li‐Ying Huang & Gene C. Lai & Erin Lu & Michael McNamara, 2020. "Auditor quality, audit fees, organizational structure, and risk taking in the US life insurance industry," Risk Management and Insurance Review, American Risk and Insurance Association, vol. 23(2), pages 151-182, June.
    16. José Luis Esparza-Aguilar & Domingo García-Pérez-de-Lema & Antonio Duréndez, 2016. "The effect of accounting information systems on the performance of Mexican micro, small and medium-sized family firms," Tourism Economics, , vol. 22(5), pages 1104-1120, October.

  4. Géraldine Broye & Alain Schatt, 2003. "Pourquoi certains actionnaires cèdent-ils plus d'actions que d'autres lors de l'introduction en bourse?," Working Papers CREGO 1030802, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.

    Cited by:

    1. Patrick Boisselier & Dominique Dufour, 2007. "Bulle financière et introduction des sociétés Internet au Nouveau marché," Revue Finance Contrôle Stratégie, revues.org, vol. 10(1), pages 67-93, March.

  5. Géraldine Broye & Alain Schatt, 2002. "Comment réduire la sous-évaluation lors de l'introduction en bourse?," Working Papers CREGO 1020801, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.

    Cited by:

    1. Alain Schatt & Thierry Roy, 2002. "Analyse Empirique Des Ecarts De Previsions De Benefices Dans Les Prospectus D'Introduction : Le Cas Francais," Post-Print halshs-00584529, HAL.

  6. Philippe Desbrières & Géraldine Broye, 2000. "Critères d'évaluation des investisseurs en capital:le cas français," Working Papers CREGO 1000301, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.

    Cited by:

    1. Muriel Petit-Konczyk, 2003. "Le financement d'une start-up:L'Air Liquide 1898 - 1913," Revue Finance Contrôle Stratégie, revues.org, vol. 6(4), pages 25-58, December.
    2. Claire Champenois & Michel Devigne & François-Régis Puyou, 2017. "Le rôle de l'organisation du travail des capital investisseurs dans la construction de relations interpersonnelles avec les entrepreneurs," Post-Print hal-01709993, HAL.
    3. souhila kheira BOUKSSESSA, 2017. "Système d’information comptable : Un aperçu sur le système comptable financier algérien," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 8(1), June.
    4. Philippe Desbrières, 2001. "Le capital-investissement," Working Papers CREGO 1010302, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    5. Florence Cavelius & Philippe Dessertine, 2009. "Le rôle de l’information de gestion dans la relation dirigeants-actionnaires:le cas des sociétés de capital investissement," Revue Finance Contrôle Stratégie, revues.org, vol. 12(3), pages 65-95, September.
    6. Patrick Boisselier & Dominique Dufour, 2002. "L'Introduction Des Societes Internet En Bourse : Opportunisme Ou Necessite Pour Les Actionnaires Et Capital-Risqueurs ?," Post-Print halshs-00584445, HAL.
    7. dagobert NGONGANG & Annette MOTSOGUEM, 2017. "Analyse du recours au capital risque par les PME camerounaises," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 8(1), June.

Articles

  1. Broye, Géraldine & François, Abel & Moulin, Yves, 2017. "The cost of CEO duality: Evidence from French leadership compensation," European Management Journal, Elsevier, vol. 35(3), pages 336-350.
    See citations under working paper version above.
  2. Paul André & GéRaldine Broye & Christopher Pong & Alain Schatt, 2016. "Are Joint Audits Associated with Higher Audit Fees?," European Accounting Review, Taylor & Francis Journals, vol. 25(2), pages 245-274, June.

    Cited by:

    1. Lasse Niemi & W. Robert Knechel & Hannu Ojala & Jill Collis, 2018. "Responsiveness of Auditors to the Audit Risk Standards: Unique Evidence from Big 4 Audit Firms," Accounting in Europe, Taylor & Francis Journals, vol. 15(1), pages 33-54, January.
    2. Linus Axén & Torbjörn Tagesson & Denis Shcherbinin & Azra Custovic & Anna Ojdanic, 2019. "Does municipal ownership affect audit fees?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(3), pages 693-713, September.
    3. Quick, Reiner & Schmidt, Florian, 2018. "Do audit firm rotation, auditor retention, and joint audits matter? – An experimental investigation of bank directors' and institutional investors' perceptions," Journal of Accounting Literature, Elsevier, vol. 41(C), pages 1-21.
    4. Claus Holm & Frank Thinggaard, 2018. "From joint to single audits – audit quality differences and auditor pairings," Accounting and Business Research, Taylor & Francis Journals, vol. 48(3), pages 321-344, April.
    5. Murad Harasheh & Roberta Provasi, 2023. "A need for assurance: Do internal control systems integrate environmental, social, and governance factors?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 384-401, January.
    6. Marcel Haak & Michelle Muraz & Roland Zieseniß, 2018. "Joint Audits: Does the Allocation of Audit Work Affect Audit Quality and Audit Fees?," Accounting in Europe, Taylor & Francis Journals, vol. 15(1), pages 55-80, January.
    7. Nicole V. S. Ratzinger-Sakel & Sophie Audousset-Coulier & Jaana Kettunen & Cédric Lesage, 2013. "Joint Audit: Issues and Challenges for Researchers and Policy-Makers," Accounting in Europe, Taylor & Francis Journals, vol. 10(2), pages 175-199, November.
    8. Lassaad Abdelmoula & Habib Affes, 2019. "Determining Factors of the Quality of Joint Audit: Tunisian Context," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 18(4), pages 559-587, December.
    9. Bhambhwani, Siddharth M. & Huang, Allen H., 2024. "Auditing decentralized finance," The British Accounting Review, Elsevier, vol. 56(2).
    10. Florian Hoos & Jorien Louise Pruijssers & Michel W. Lander, 2019. "Who’s Watching? Accountability in Different Audit Regimes and the Effects on Auditors’ Professional Skepticism," Journal of Business Ethics, Springer, vol. 156(2), pages 563-575, May.
    11. Zhu, Jingqi & Spence, Crawford & Ezzamel, Mahmoud, 2021. "Thinking like the state: Doxa and symbolic power in the accounting field in China," Accounting, Organizations and Society, Elsevier, vol. 93(C).
    12. Qiang Guo & Christopher Koch & Aiyong Zhu, 2017. "Joint audit, audit market structure, and consumer surplus," Review of Accounting Studies, Springer, vol. 22(4), pages 1595-1627, December.
    13. Sierra-García, Laura & Gambetta, Nicolás & García-Benau, María A. & Orta-Pérez, Manuel, 2019. "Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters: The case of the United Kingdom," The British Accounting Review, Elsevier, vol. 51(3), pages 227-240.
    14. Gérald Lobo & Luc Paugam & Lana Zhang & Jean-François Casta, 2013. "Effect Of Joint Auditor Pair On Conserv A Tism: Evidence From Impairment Tests," Post-Print hal-00993007, HAL.

  3. Géraldine Broye & Yves Moulin, 2010. "Rémunération des dirigeants et gouvernance des entreprises:le cas des entreprises françaises cotées," Revue Finance Contrôle Stratégie, revues.org, vol. 13(1), pages 67-98., March.

    Cited by:

    1. Chiraz Ben Ali & Frederic Teulon, 2014. "CEO Monitoring and board effectiveness: Resolving CEO compensation issue," Working Papers 2014-45, Department of Research, Ipag Business School.
    2. Mohamed Khenissi & Peter Wirtz, 2013. "Processus Decisionnel En Matiere De Remuneration Des Dirigeants : Le Cas Vinci," Working Papers halshs-00850083, HAL.
    3. Broye, Géraldine & François, Abel & Moulin, Yves, 2017. "The cost of CEO duality: Evidence from French leadership compensation," European Management Journal, Elsevier, vol. 35(3), pages 336-350.

  4. Géraldine Broye, 2009. "Honoraires d'audit et comités d'audit : le cas de la France," ACCRA, Association francophone de comptabilité, vol. 15(1), pages 199-224.

    Cited by:

    1. Mehdi Nekhili & Wafa Masmoudi & Dhikra Chebbi Nehkili, 2009. "Choix de l’auditeur externe, honoraires d’audit et gouvernance des entreprises françaises," Working Papers CREGO 1090501, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    2. Marie Caussimont & David Carassus, 2015. "L’audit financier en contexte territorial : vers un audit de performance de la gestion locale ?," Post-Print hal-02141946, HAL.

  5. Géraldine Broye & Alain Schatt, 2003. "Sous-évaluation à l'introduction et cessions d'actions par les actionnaires d'origine:le cas français," Revue Finance Contrôle Stratégie, revues.org, vol. 6(2), pages 67-89, June.

    Cited by:

    1. Sophie Pommet, 2013. "The Impact of Venture Capital Investment Duration on the Survival of French IPOs," GREDEG Working Papers 2013-32, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France.
    2. Mehdi Nekhili & Moêz Cherif, 2011. "Related parties transactions and firm's market value: the French case," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 10(3), pages 291-315, August.
    3. Laurence Godard & Alain Schatt, 2005. "Les déterminants de la qualité des conseils d'administration français," Post-Print hal-00440111, HAL.
    4. Mohamed Khenissi, 2013. "Rémunération des dirigeants et Performance financière: une étude française," Working Papers halshs-00834608, HAL.
    5. Réal Labelle & Alain Schatt, 2005. "Structure de propriété et communication financière des entreprises françaises," Revue Finance Contrôle Stratégie, revues.org, vol. 8(3), pages 77-104, September.
    6. Kamel Touhami & Karim Mhedhbi, 2014. "La Gestion des résultats comptables par les dirigeants de l’acquéreur en période de pré-acquisition," Post-Print hal-01899494, HAL.
    7. Réal Labelle & Alain Schatt, 2005. "Structure de propriété et communication financière des entreprises françaises;Ownership Structure and Corporate Disclosures:The French Case," Working Papers CREGO 1050701, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    8. Mehdi Nekhili & Hayette Gatfaoui, 2013. "Are Demographic Attributes and Firm Characteristics Drivers of Gender Diversity? Investigating Women’s Positions on French Boards of Directors," Post-Print hal-02380581, HAL.
    9. Michel Albouy & Alain Schatt, 2004. "Les prises de contrôle par les actionnaires contestataires:le cas André," Revue Finance Contrôle Stratégie, revues.org, vol. 7(2), pages 33-65, June.
    10. Sophie Pommet, 2013. "The impact of venture capital investment duration on the survival of French IPOs," Working Papers halshs-00923957, HAL.

  6. Philippe Desbrières & Géraldine Broye, 2000. "Critères d'évaluation des investisseurs en capital:le cas français," Revue Finance Contrôle Stratégie, revues.org, vol. 3(3), pages 5-43, September.
    See citations under working paper version above.

More information

Research fields, statistics, top rankings, if available.

Statistics

Access and download statistics for all items

Co-authorship network on CollEc

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 1 paper announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-ACC: Accounting and Auditing (1) 2008-03-01
  2. NEP-COM: Industrial Competition (1) 2008-03-01
  3. NEP-EFF: Efficiency and Productivity (1) 2008-03-01
  4. NEP-MIC: Microeconomics (1) 2008-03-01

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