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Endettement, accords implicites et capital organisationnel: vers une théorie organisationnelle de la structure financière

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  • Christophe Moussu

    (École Supérieure de Commerce de Paris)

Abstract

L'objectif de cet article est d'appréhender le choix d'une structure financière dans une théorie de la firme reposant sur la formation de capital organisationnel, associé à la relation d'emploi. Après avoir défini la notion de capital organisationnel, une modélisation des liens entre la structure financière et les accords implicites est proposée. La théorie organisationnelle proposée est confrontée aux théories alternatives de la structure financière. Ses implications empiriques sont également énoncées.

Suggested Citation

  • Christophe Moussu, 2000. "Endettement, accords implicites et capital organisationnel: vers une théorie organisationnelle de la structure financière," Working Papers CREGO 1000602, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    • Handle: RePEc:dij:wpfarg:1000602
    Note: article publié dans Finance Contrôle Stratégie, vol.3, n°2, juin 2000,p.167-196.
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    More about this item

    Keywords

    capital organisationnel; structure financière; théorie de la firme; accords implicites;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • J39 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Other

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