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La variabilite du capital social

Author

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  • Bertrel, J.-P.

Abstract

La possibilite d'introduire dans les statuts d'une societe une clause de variabilite du capital resulte d'une loi ancienne du 24 juillet 1867. Pendant des decennies, cette possibilite a ete peu utilisee, au point que les societes a capital variable (en dehors du cas particulier des SICAV et des societes cooperatives) faisaient figure de curiosite juridique. Mais, depuis quelques annees, la variabilite du capital semble sortir de sa lethargie, certains praticiens du droit des affaires l'ayant integree dans leur panoplie de specialistes de l'ingenierie juridique. L'auteur analyse, dans ce cahier de recherche, les raisons de ce renouveau, qui tiennent a certains avantages incontestables des societes a capital variabke sur les societes a capital fixe.

Suggested Citation

  • Bertrel, J.-P., 1999. "La variabilite du capital social," Papers 99/144, Ecole Superieure de Commerce de Paris. Groupe ESCP-.
    • Handle: RePEc:fth:ecsucp:99/144
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    More about this item

    Keywords

    CAPITAL ; ORGANISATION DE L'ENTREPRISE ; DROIT DES SOCIETES;
    All these keywords.

    JEL classification:

    • E22 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Investment; Capital; Intangible Capital; Capacity
    • K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M20 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - General

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