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Gouvernance d'entreprise : que cache le discours sur la transparence ?

Author

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  • Dominique Bessire

    (Laboratoire Orléanais de Gestion)

Abstract

La transparence est habituellement présentée comme la condition d’une meilleure gouvernance des entreprises, dans la mesure où elle est supposée favoriser l’efficience des marchés et la moralisation de la vie des affaires. Nous explorons dans cet article les racines théoriques du concept et mettons en lumière ses effets pervers. Nous suggérons en conséquence une modélisation alternative de l’entreprise, fondée sur la créativité économique et la confiance.

Suggested Citation

  • Dominique Bessire, 2003. "Gouvernance d'entreprise : que cache le discours sur la transparence ?," Working Papers 2003-3, Laboratoire Orléanais de Gestion - université d'Orléans.
    • Handle: RePEc:log:wpaper:2003-3
    as

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    File URL: http://www.univ-orleans.fr/log/Doc-Rech/Textes-PDF/2003-3.pdf
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    References listed on IDEAS

    as
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    Cited by:

    1. Sabri Boubaker & Florence Labégorre, 2007. "L’autorité de régulation des marchés financiers en France : entre État et marché," Revue d'Économie Financière, Programme National Persée, vol. 89(3), pages 163-181.
    2. Hanen Ben Ayed-Koubaa, 2011. "Qualité de la communication financière au sujet des pratiques de gouvernance d'entreprise : cas du SBF 120," Post-Print hal-00646509, HAL.
    3. Hanen Koubaa Ben Ayed- & Sarah Saint Michel, 2012. "Diversité En Termes De Genre Et De Statut Professionnel Au Sein Des Organes De Direction Et Gouvernance Des Entreprises," Post-Print hal-00937920, HAL.

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