Bibliographie
108
Aboody, D., et Kasznik, R. (2000). «CEO
stock-options awards and the timing of corporate voluntary disclosures»,
Journal of Accounting and Economics, 29(1), pp. 73-100.
Abowd J. (1989), «The effects of wage
bargains on stock market value of the firm», American Economic Review, 79,
774-800.
Ajinkya, B., et M. J. Gift. (1984).
«Corporate managers' earnings forecasts and symmetrical adjustment of
market expectations», Journal of Accounting Research 22 (Autumn):
425-444.
Ajinkya, B., S. Bhojraj, et P. Sengupta.
(2005). «The association between outside directors, institutional
investors and the properties of management earnings forecasts», Journal of
Accounting Research 43 (3): 343-376.
Ali A, Chen T Y et Radhakrishman S, (2007),
« Corporate disclosures by family firms », Journal of Accounting and
Economics, vol 44, pp 238-286.
Al-Razeen A et Karbhari Y, (2004), «
Interaction between compulsory and voluntary disclosure in Saudi Arabian
corporate annual reports », Managerial Auditing Journal, vol 19, n°3,
pp 351-360.
Amboise G. (1996), « Le projet de
recherche en administration », Montréal : Presse de
l'université de Laval, p.300
Anderson, R., S. Mansi, et D. Reeb. (2003),
« Founding family ownership and the agency cost of debt», Journal of
Financial Economics 68: 263-285.
Andolfatto D., et Labbé D. (2000),
« Sociologie des syndicats, La Découverte, (coll.
Repères) ».
Arnould, D., & Jaeger, M. (1990), «
Pratique et Gestion de l'Actionnariat des Salariés », Revue
Française de Gestion, Janvier-Février, 7-22.
Arya, A., and B. Mittendorf. (2007),
«The interaction among disclosure, competition between firms, and analyst
following», Journal of Accounting and Economics 43 (2): 321-339.
109
Ashford R. (1996), «Louis Kelso's Binary
Economy», The Journal Of Socio-Economics, Vol.25, No.1.
Ashford, R. (1996), «Louis Kelso's
Binary Economy», Journal of Socio Economics, 25(1), 1-53.
Baginski, S., Hassell, J. et Kimbrough, M. (2004),
«Why do managers explain their earnings forecasts?», Journal
of Accounting Research 42 (1): 129.
Barako D G, Hancock P et Izan H Y, (2006),
« Factors influencing voluntary corporate disclosure by Kenyan companies
», Corporate Governance: An International Review, vol 14, n°2, pp
107-125.
Bergman, N.K., et S. Roychowdhury. (2008),
«Investor sentiment and corporate disclosure», Journal of Accounting
Research 46 (5): 1057-1083.
Bhushan, R. (1989a), «Collection of
information about publicly traded firms: theory and evidence», Journal of
Accounting and Economics, 11(2/3), pp. 183- 207.
Bhushan, R. (1989b), «Firm
characteristics and analyst following», Journal of Accounting and
Economics, 11(2/3), pp. 255-275.
Biddle, G., Hilary, G. et Verdi, R. (2009),
«How does financial reporting quality relate to investment
efficiency?» Journal of Accounting and Economics 48 (2-3): 112-131.
Blair M.M. (2000), «The New
Relationship: Human Capital in the American Corporation», Brookings
Institution Press.
Blanchflower D. G., Bryson A. (2004),
«What effect do unions have on wages now and would Freeman and
Medoff be surprised?», Journal of Labour Research, 25(4), 383-414.
Blasi, J. R. (1988), «Employee
Ownership: Revolution or Ripoff ? : Ballinger Publishing Company».
110
Blasi, J. R., & Kruse, D. L. (1991),
«The New Owners: The Mass Emergence of Employee Ownership in Public
Companies and what it Means to American Business», New York: Harper
Business.
Booth A. L. (1995), «The economics of
the trade union, Cambridge University Press».
Bushee, B., Matsumoto, D. et Miller, G.
(2004), «Managerial and investor responses to disclosure
regulation: The case of Reg FD and conference calls», The Accounting
Review 79 (3): 617-643.
Campbell, D., Shrives, P., & Saager, H.B.
(2001), «Voluntary disclosure of mission statements in corporate
annual reports: signaling what and to whom?», Business and Society Review,
106(1), pp. 65-87.
Charreaux G. (1997), « Strectures de
propriété, relation d'agence et performance financière
», Revue Economique, p.521-552.
Chen, S., X. Chen, et Q. Cheng. (2008), «Do
family firms provide more or less voluntary disclosure?» , Journal of
Accounting Research 46 (3): 499-536. Cohen, A., & Quarrey, M.
(1986), «Performance of Employee-Owned Small Companies: A
Preliminary Study», Journal of Small Business Management, April, 58-63.
Cook TE. (1989), «Voluntary Corporate
Disclosure by Swedish Companies», Journal of International Financial
Management and Accounting, p.172-195 Coutrot T. (1996), «
Relations sociales et performance économique : une première
analyse empirique du cas français », Travail et Emploi, 66, 39-66.
Cramton, P., H. Mehran, et J. Tracy. (2008), «ESOP
fables: The impact of employee stock ownership plans on labor disputes»,
FRB of New York Staff Report. No. 347.
D'AMBROISE G., & AUDET J. (1996), «
Le projet de recherche en administration », Un guide général
à sa préparation.
111
Desbrières, P. (2002), «Les
Actionnaires Salariés», Revue Française de Gestion, 141,
255-281.
Diamond, D., & Verrecchia, R. (1991),
«Disclosure, liquidity, and the cost of capital», The Journal of
Finance, 46(4), pp. 1325-1355.
Dondi, J. (1994), « L'Actionnariat des
Salariés dans les Entreprises Françaises: l'Identification de son
Rôle à l'aide de Résultats Empiriques », Personnel
(347), 56 64.
Doucouliagos C., Laroche P. (2004), «Unions
and financial performance: A meta analysis», Industrial Relations, 48(9),
146-183.
Dowling, J. and Pfeffer, J. (1975),
«Organizational legitimacy: social values and organizational
behaviour», Pacific Sociological Review, Vol. 18 No. 1, pp. 122 136.
Dyball, M. (1998), «Corporate annual
reports as promotional tools: the case of Australian National industries
Limited», Asian Review of Accounting, 6(2), pp. 25-53.
Dye, R. (1985), «Disclosure of
nonproprietary information», Journal of Accounting Research, 23(1), pp.
123-145.
Faleye O., Mehrotra V., et Morck R. (2006),
« when labor has a voice in corporate Gouvernance », Journal Of
Financial and Quantitative Analysis, p.489 510.
Francis, J., Philbrick, D. and Schipper, K.
(1994), «Shareholder litigation and corporate disclosures»,
Journal of Accounting Research, 32(2), pp. 137- 165.
Freeman R. B., Kleiner M. (1990), «The
impact of new unionization on wages and working conditions», Journal of
Labor Economics, 8(1), 8-25. Freeman R. B., Medoff J. L.
(1984), «What do unions do?», New York, Basic Book.
Freeman, R.B (1984), «Strategic Management:
A stakeholder Approach». Boston, MA: Pitman.
112
Fu H J, (2006), « Effects of financial
information transparency on investor behavior in Taiwan market », PH D,
Lynn University.
Girod-Séville M. et Perret V.
(2004), « Fondement épistémologiques de la
recherche »,les Méthodes de recherche en management, Dir. de
Thiétard R-A., Dunod, Paris, pp.13-33, 2004.
Graham, J.R., Harvey, C.R., & Rajgopal, S.
(2005). «The economic implications of corporate financial
reporting», Journal of Accounting and Economics, 40, pp. 3-37.
Guillaume, F. (2006), « La Participation
des Salariés dans l'Union Européenne: Rapport d'Information
déposé par la Délégation de l'Assemblée
Nationale pour l'Union Européenne ».
Han K et Ouimet P. (2014), « Broad-Based
Employee Stock Ownership: Motives and Outcomes», Journal of Finance,
p.1273-1319.
Hayes, R., & Lundholm, R. (1996),
«Segment reporting to the capital market in the presence of a
competitor», Journal of Accounting Research, 34(2), pp. 261-280.
Healy P. et Palepu K., (2001), «
Information asymmetry, corporate disclosure, and the capital markets: A review
of the empirical disclosure literature », Journal of Accounting and
Economics, vol 31, pp 405-440.
Healy P., Hutton A. et Palepu K. (1999),
« Stock performance and intermediation changes surrounding increases in
disclosure », Contemporary Accounting Research, vol 16, n°3, pp
485-520.
Hilary, G. (2006), «Organized labor and
information asymmetry in the financial markets». Review of Accounting
Studies 11 (4): 525-548.
Hirigoyen, G. (1997), «
Salariés-Actionnaires: Le Capital sans le Pouvoir »
113
Jensen M. et Meckling W. , (1976), «
Theory of the firm, managerial behavior, agency costs and ownership structure
», Journal of Financial Economics, vol 3, pp 305-360.
Jo, H. and Y. Kim. (2007), «Disclosure
frequency and earnings management», Journal of Financial Economics 84: 561
- 590.
John T.M. (2011), « The benefits of
promoting employee ownership incentives to improve employee satisfaction,
company productivity and profitability», International Review of Business
Research, p. 201-2010.
Jones, D. et Kato, T. (1995), « The
productivity effects of employee stock-ownership plans and bonuses: evidence
from Japanese panel data. American» Economic Review 85 (3): 391-414.
Kelso L. (1960), «Corporate Benevolence
or Welfare Redistribution?», The Business Lawyer, January, 1960.
Khor A K H, (2005), « Social contract
theory, legitimacy theory and corporate social and environmental disclosure
policies: Constructing a theoretical framework », working paper,
Nottingham University Business School.
King, R.,. Pownall, G et Waymire, G. (1990),
«Expectations adjustments via timely management forecasts: Review,
synthesis, and suggestions for future research», Journal of Accounting
Literature 9: 113-144.
Kruse, D. L. (1996), «Why Do Firms Adopt
Profit-Sharing and Employee Ownership Plans?», British Journal of
Industrial Relations, 34(4), 515-538.
La Porta, R., Lopez-de-Silanes, F., Shleifer, A, and
Vishny, R. (1997), « Legal determinants of external
finance». Journal of Finance 52 (3): 1131-150. Lakhal F. (2006),
«Les mécanismes de gouvernement d'entreprise et la publication
volontaire des résultats en France », Association francophone de
comptabilité, p.80.
Lanciaux, C. (2001), « Bâtir un
Plan d'Actionnariat International en Accord avec une Stratégie
d'Entreprise », Personnel, 420(Juin), 33-38.
114
Lang M.H. Lundholm R.J, (1996), « Corporate disclosure
policy and analyst behavior », Accounting review.
Laroche P. (2004), « Présence
syndicale et performance financière des entreprises : une analyse
statistique sur le cas français », Finance Contrôle
Stratégie, 7(3), 117-146.
Laroche P. (2006), « Syndicalisation et
performances des entreprises : une synthèse de la littérature
économique récente », Encyclopédie des ressources
humaines, 1306-1317.
Lawrence, A. (2013), «Individual
Investors and Financial Disclosure», Journal of Accounting and Economics
56 (1): 130-147.
Layard R., Nickell S., Jackman R. (1991),
«Unemployment. Macroeconomic Performance and the Labour
Market», Oxford University Press: Oxford.
Lewis H. G. (1986), «Union relative wage
effects: A survey», University of Chicago Press, Chicago, IL, USA.
Li, F. (2008), «Annual report
readability, current earnings, and earnings persistence», Journal of
Accounting and Economics 45 (2-3): 221-247.
Liberty, S., and J. Zimmerman. 1986. Labor union contract
negotiation and accounting choices. The Accounting
Louart, P. (1992), « Participation aux
Résultats: les Véritables Enjeux », Revue Française
de Gestion (Mars-Avril-Mai), 95-104.
Machin S. J. (1991), «Unions and the
capture of economic rents: An investigation using British firm-level
data», International Journal of Industrial Organization, 9, 261-274.
Magness, V. (2006), «Strategic posture,
financial performance and environmental disclosure: an empirical test of
legitimacy theory», Accounting, Auditing and Accountability Journal,
19(4), pp. 540-563.
Maillard, P. (1993), « Actionnariat des
Salariés: les Possibilités Offertes par la Législation
Française », RECMA, 28, 61-67.
115
Marcel T. et Frederic O. (2013),
«Employee share ownership and firm performance evidence from a
sample of Cameroonian firms», International Journal of Research In Social
Sciences, p.48-58.
Mathieu-Morvan I. (2001), « Syndicats et
performance financière des entreprises : le cas des
équipementiers automobiles français », thèse de
doctorat en sciences de gestion, université de Lille 1.
Meek G K, Roberts C R, et Gray S J, (1995),
« Factors influencing voluntary annual report disclosures by US,
UK and continental European multinationals corporations », Journal of
International Business Studies, vol 26, n°3, pp 555572
Milgrom P. et Roberts J. (1992), «
Economics, organization and management », Econometrica, p.157-180.
Myers, S., & Majluf, N., (1984),
«Corporate financing and investment decisions when firms have
information that investors do not have», Journal of Financial Economics,
13(2), pp. 187-222.
Nanda, D.J., Nagar, V., & Wysocki, P.
(2003), «Discretionary disclosure and stock-based
incentives», Journal of Accounting and Economics, 34(1/3), pp. 283-309.
Nkhili M.et Fakhfakh I. (2006), « LES
RELATIONS ENTRE LES MECANISMES DE GOUVERNEMENT ET L'INDICE DE DIVULGATION
VOLONTAIRE D'INFORMATIONS : ETUDE CLINIQUE DE DEUX ENTREPRISES
TUNISIENNES.COMPTABILITE, CONTROLE, AUDIT ET INSTITUTION(S).
Paquerot M. (1997), «Stratégie
d'enracinement des dirigeants, performance de la firme et structures de
contrôle, le gouvernement des entreprises », Ed. Economica, p.
105-138.
116
Pendleton, A. (2001), «Employee
Ownership, Participation and Governance: a Study of ESOPs in the UK»,
London, New York: Routledge.
Pierce J.L, Rubenfeld S.A et Morgan S. (1991),
« Employee Ownership: a conceptual model of process and effects
», Academy of Management Review, p.121-144.
Piotroski, J. (1999), «Discretionary
segment reporting decisions and the precision of investor beliefs»,
Working paper, University of Chicago.
Poutsma, E. (2002), « Les Tendances
Récentes de la Participation Financière des Travailleurs dans
l'Union Européenne », Luxembourg: Fondation Européenne pour
l'Amélioration des Conditions de Vie et de Travail.
Review 61: 692-712.
Roe M. (2001), « Les conditions
politiques au développement de la firme managériale »,
Finance Contrôle Stratégie, 4(1), 123-182.
Ross, S.A. (1977), «The determination of
financial structure: the incentive signaling approach», Bell Journal of
Economics, 8(1), pp. 23-40.
Ruback R., Zimmerman M. (1984),
«Unionization and profitability: Evidence from the capital market»,
Journal of Political Economy, 92, 11311157.
Shleifer A. et Vishny R.W. (1989),
«Management Enternchement : The case of Manger-Specific Investments
», Journal of Financial Economics, p. 123139.
Skinner D J, (1994), « Why firms
voluntary disclose bad news », Journal of Accounting Research, vol 31,
n°1, pp 38-60.
Spence M, (1973), « Job market
signalling », The Quarterly Journal of Economics, vol 87, n°3, pp
355-374
Trébucq S. (2002),
«l'actionnariat salarié dans les entreprises familiales du
SBF 250», Revue Finance, Contrôle, Stratégie, p. 107-135.
117
Trueman B, (1986), « Why do managers
voluntarily release earnings forecasts? », Journal of Accounting and
Economics, vol 8, pp 53-72
Van Den Bulcke, F. (1995), «Belgium:
Slow Development of Financial Participation without Legislation», In D. e.
a. Vaughan-Whitehead (Ed.), Workers' Financial Participation
Verrecchia, R., (1983), «Discretionary
disclosure», Journal of Accounting and Economics 5(3), pp176-19
Villalonga B et Amit R, (2006), « How do
family ownership, control and management affect firm value? », Journal of
financial economics, vol 80, pp 385-407
Villalonga, B., and Amit, R. (2006),
«How do family ownership, control, and management affect firm value?»
Journal of Financial Economics 80 (2): 385417.
Wallace, R.S.O., Naser, K., & Mora, A.
(1994), «The relationship between the comprehensiveness of
corporate annual reports and firm characteristics in Spain», Accounting
and Business Research, 25(97), pp. 41-53.
Watson, A., Shrives, P., & Marston, C.
(2002), «Voluntary disclosure of accounting ratios in the
UK», British Accounting Review, 34(4), pp. 289-313.
Watts, R.L., & Zimmerman, J.L. (1978),
«Towards a positive theory of the determination of accounting
standards», The Accounting Review, 53(1), pp. 112 134.
Welbourne T. et Cyr L. (1999), «Using
ownership as an incentive», Groupe and Organisztion Management,
p.438-460.
Whyte W. (1978), «In support of
voluntary employee ownership», Society 15, p.73-82.
YERMACK, D. (1997),à:«Good
Timing: CEO Stock Option Awards and Company News Announcements.» Journal
of Finance 52, pp. 449-76.
118
|
|
