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Les procédures de contrôle de l'investissement dans les divisions et les filiales

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  • Jérôme Duprat

    (Université de Bourgogne)

Abstract

Dans les grandes firmes industrielles, des procédures sont mises en place pour contrôler l'investissement. Celles qui s'appliquent aux divisions et aux filiales à 100 % sont étudiées. Nous analysons les liens entre d'une part, l'autonomie en matière d'investissement des responsables d'unités et d'autre part, les caractéristiques de leur unité, de la firme et leurs caractéristiques propres. Ensuite, nous examinons la question du choix du statut juridique de l'unité (division ou filiale à 100 %), par rapport au contrôle des dépenses d'investissement des unités. Nous testons nos hypothèses sur un échantillon de près de 200 unités appartenant à 104 firmes industrielles.

Suggested Citation

  • Jérôme Duprat, 1998. "Les procédures de contrôle de l'investissement dans les divisions et les filiales," Working Papers CREGO 0980902, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    • Handle: RePEc:dij:wpfarg:0980902
    Note: article publié dans Finance Contrôle Stratégie, vol.1, n°3, septembre 1998, p.35-56
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    More about this item

    Keywords

    investissement; contrôle; filiales; divisions; contingence.;
    All these keywords.

    JEL classification:

    • G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Fixed Investment and Inventory Studies

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