L'efficacité du Conseil d'administration des entreprises familiales : étude de ses déterminants dans le contexte tunisien

par Wiem Elmanaa

Thèse de doctorat en Sciences comptables

Sous la direction de Yvon Pesqueux et de Wafa Khlif.


  • Pas de résumé disponible.

  • Titre traduit

    ˜The œeffectiveness of the family business boars of directors : study of determinants in Tunisian context


  • Résumé

    The purpose of this study is to identify the determinants of the board effectiveness in Tunisian family-influenced firms. In this fact, we proposed a thematic classification of factors likely to explain the board effectiveness. Agency theory, stewardship theory and social capital theory serve as theoretical bases for our study. Three important categories of variables specific to family firm are making out: organizational variables (cycle of life, process of succession), family variables (power, experience, culture) and social capital variables (trust, family institutions). To study the board performance determined by its composition, we classified the board of directors to three categories: family, inside and outside. By using a multinomial logistic regression, our results indicate that board effectiveness is strongly influenced by organizational characteristics of firm such as its cycle of life and its process of succession. We find a significant association between the board effectiveness and the family influence on enterprise determined by family power and family culture. The trust, dimension of social capital, influences also the board effectiveness.

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Informations

  • Détails : 1 vol. (217 p.)
  • Annexes : Bibliogr. p. 174-185

Où se trouve cette thèse ?

  • Bibliothèque : Conservatoire national des arts et métiers (Paris). Bibliothèque Centrale.
  • Non disponible pour le PEB
  • Cote : Th A 684
  • Bibliothèque : Conservatoire national des arts et métiers (Paris). Bibliothèque Centrale.
  • Disponible pour le PEB
  • Cote : Th A 684 double
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