Zobrazeno 1 - 10
of 17
pro vyhledávání: '"Chiraz Ben Ali"'
Autor:
Chiraz Ben Ali, Cédric Lesage
Publikováno v:
China Journal of Accounting Research, Vol 6, Iss 1, Pp 21-34 (2013)
This study examines whether auditors are employed as a monitoring mechanism to mitigate agency problems arising from different types of controlling shareholders. In a context of concentrated ownership and poor investor protection, controlling shareho
Externí odkaz:
https://doaj.org/article/2d240d90d61f49dba555030c9ea1bee6
Publikováno v:
Accounting in Europe
Accounting in Europe, 2022, pp.1-36. ⟨10.1080/17449480.2022.2091465⟩
Accounting in Europe, 2022, pp.1-36. ⟨10.1080/17449480.2022.2091465⟩
We analyze the impact of Small Blockholders’ (SBH – with 5% to 10% of voting rights) heterogeneity and their access to private information on the demand for audit services. By promoting enhanced audit services, we expect SBH to have a moderating
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c4b26541e674889a74895d2b011d2744
https://doi.org/10.1080/17449480.2022.2091465
https://doi.org/10.1080/17449480.2022.2091465
Publikováno v:
AUDITING: A Journal of Practice & Theory. 39:31-55
SUMMARY This paper examines whether multiple large shareholders (MLS) affect audit fees in firms where the largest controlling shareholder (LCS) is a family. Results show that there is a negative relationship between audit fees and the presence, numb
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::03bbac415ea7296681e2f8e69d84bcce
https://doi.org/10.2308/ajpt-17-147
https://doi.org/10.2308/ajpt-17-147
Autor:
Chiraz Ben Ali
Publikováno v:
Gestion 2000. 31:133-153
La theorie de l’agence considere le conseil d’administration comme l’organe ultime de controle du dirigeant. Les scandales recents denoncant les parachutes dores des dirigeants d’entreprises en difficulte remettent en question l’efficacite
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9c914b2315b794a17ef693896da8ed3b
https://doi.org/10.3917/g2000.314.0133
https://doi.org/10.3917/g2000.314.0133
Autor:
Chiraz Ben Ali
Publikováno v:
Management & Avenir. :109-128
Ce papier etudie plusieurs mecanismes de gouvernement d’entreprise qui influencent la qualite de la publication financiere dans un contexte d’expropriation des actionnaires minoritaires. Le contexte francais permet d’etudier un nouveau conflit
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c9fb8ccf393385d2fc73d9a237fe197c
https://doi.org/10.3917/mav.061.0109
https://doi.org/10.3917/mav.061.0109
Autor:
Chiraz Ben Ali, Cédric Lesage
Family businesses are an important part of the world economy (Anderson and Reeb, 2003) and show significant differences in their corporate governance compared to non-family firms. Although displaying evident unique features, family firms have receive
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::eee1b1b01c0bc1da9929105d3dd61769
http://www.ipag.fr/wp-content/uploads/recherche/WP/IPAG_WP_2014_043.pdf
http://www.ipag.fr/wp-content/uploads/recherche/WP/IPAG_WP_2014_043.pdf
Autor:
Chiraz Ben Ali, Frédéric Teulon
Similar to the Security Exchange Commission (SEC), the French Stock Exchange Authority (AMF) issued new board requirements to enhance manager control after financial scandals (2008-2009). This study investigates the relation between corporate governa
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::b124340348ddd34e1723e38e226346cd
http://www.ipag.fr/wp-content/uploads/recherche/WP/IPAG_WP_2014_045.pdf
http://www.ipag.fr/wp-content/uploads/recherche/WP/IPAG_WP_2014_045.pdf
Autor:
Cédric Lesage, Chiraz Ben Ali
Publikováno v:
Comptabilité-Contrôle-Audit
Comptabilité-Contrôle-Audit, Association Francophone de Comptabilité ; Vuibert, 2013, 19 (1), pp.59-89. ⟨10.3917/cca.191.0059⟩
Comptabilité-Contrôle-Audit, Association Francophone de Comptabilité ; Vuibert, 2013, 19 (1), pp.59-89. ⟨10.3917/cca.191.0059⟩
International audience; Considering the audit of financial statements as a mechanism that reduces information asymmetry, one can hypothesize that agency conflicts influence audit fees. Studying the audit fees paid by the SBF 250 listed firms, our res
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::da0ec9abe7d9136440cfeec5cdd4542a
https://hal-hec.archives-ouvertes.fr/hal-00853061
https://hal-hec.archives-ouvertes.fr/hal-00853061
Autor:
Cédric Lesage, Chiraz Ben Ali
Publikováno v:
SSRN Electronic Journal.
This study examines whether auditors are employed as a monitoring mechanism to mitigate agency problems between controlling shareholders and minority shareholders (named Type II agency conflict). In a context of ownership concentration and poor inves
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::945adaf72ba9a30b8dbbb272c6417a29
https://doi.org/10.2139/ssrn.1741200
https://doi.org/10.2139/ssrn.1741200
Autor:
Chiraz Ben Ali
Publikováno v:
30ème congrès de l'Association Francophone de Comptabilité
La place de la dimension européenne dans la Comptabilité Contrôle Audit
La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM
La place de la dimension européenne dans la Comptabilité Contrôle Audit
La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM
In this paper we examine the influence of minority expropriation on disclosure level in France where shareholders are poorly protected and the main agency problem is the one between controlling and minority shareholders (type II conflict) while prior
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::7a254e4ddec4101cb609780d57bf11ac
https://halshs.archives-ouvertes.fr/halshs-00460161/file/p146.pdf
https://halshs.archives-ouvertes.fr/halshs-00460161/file/p146.pdf