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Le point sur la mesure de performance des entreprises

Author

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  • Gérard Charreaux

    (Université de Bourgogne)

Abstract

Après avoir reconnu la double dimension (allocative et incitative) des mesures de performances de l'entreprise, l'article propose un synthèse de l'approche actionnariale traditionnelle de la mesure de performance avant d'aborder la question du renouvellement de cette approche à travers la dimension incitative et la prise en compte des différentes partes-prenantes.

Suggested Citation

  • Gérard Charreaux, 1998. "Le point sur la mesure de performance des entreprises," Working Papers CREGO 0980401, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    • Handle: RePEc:dij:wpfarg:0980401
    Note: article publié dans Banque & Marchés, mai-juin 1998,n°34,p.46-51.
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    File URL: https://repec-crego.u-bourgogne.fr/images/stories/wp/0980401.pdf
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    References listed on IDEAS

    as
    1. Gérard Charreaux, 1999. "Gouvernement d'entreprise et comptabilité," Working Papers CREGO 0990601, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    2. Kee H. Chung & Stephen W. Pruitt, 1994. "A Simple Approximation of Tobin's q," Financial Management, Financial Management Association, vol. 23(3), Fall.
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    Citations

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    Cited by:

    1. Frantz Maurer, 1999. "L'influence des fluctuations boursières sur la performance financière de la firme diversifiée," Revue Finance Contrôle Stratégie, revues.org, vol. 2(4), pages 105-134, December.
    2. Franklin Djimta & Georges Mfouapon & Jules Feudjo, 2022. "Is the Organizational Performance of Public Limited Companies a Function of the Heterogeneity of the Observable Characteristics of the Management Team? [La performance organisationnelle des société," Post-Print hal-03616136, HAL.
    3. Frantz Maurer, 2003. "Performance boursière rendement/risque et mode de diversification," Revue Finance Contrôle Stratégie, revues.org, vol. 6(1), pages 93-118, March.
    4. Paul André & Eduardo Schiehll, 2004. "Systèmes de gouvernance, actionnaires dominants et performance future des entreprises," Revue Finance Contrôle Stratégie, revues.org, vol. 7(2), pages 165-193, June.
    5. Loredana CULTRERA & Guillaume VERMEYLEN, 2017. "Distortion between Economic and Financial Performance. Does the Human Capital Matter?," Expert Journal of Economics, Sprint Investify, vol. 5(2), pages 53-61.
    6. Trabelsi, Mohamed Ali, 2009. "Governance and performance of Tunisian banks," MPRA Paper 76918, University Library of Munich, Germany, revised 2009.
    7. Rajaa Mtanios & Mathieu Paquerot, 1999. "Structure de propriété et sous-performance des firmes: une étude empirique sur le marché au comptant, le règlement mensuel et le second marché," Revue Finance Contrôle Stratégie, revues.org, vol. 2(4), pages 157-179, December.
    8. Trabelsi, Mohamed Ali, 2009. "Governance and performance of Tunisian banks," MPRA Paper 26657, University Library of Munich, Germany, revised 2009.
    9. Stéphane Trébucq, 2002. "L'actionnariat salarié dans les entreprises familiales du SBF250:un outil de création de valeur ?," Revue Finance Contrôle Stratégie, revues.org, vol. 5(4), pages 107-135, December.
    10. Christophe Moussu, 2000. "Endettement, accords implicites et capital organisationnel : vers une théorie organisationnelle de la structure financière," Revue Finance Contrôle Stratégie, revues.org, vol. 3(2), pages 167-196, June.
    11. Rajaa Mtanios & Mathieu Paquerot, 1999. "Structure de propriété et sous-performance des firmes:une étude empirique sur le marché au comptant, le règlement mensuel et le second marché," Working Papers CREGO 0991202, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.

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    More about this item

    Keywords

    mesure de performance; dimension incitative; approche partenariale;
    All these keywords.

    JEL classification:

    • G30 - Financial Economics - - Corporate Finance and Governance - - - General

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