One of the main challenges faced by developing countries is to stimulate investment for achieving higher growth rates. On the other hand, the capital flight phenomenon, which is defined as unrecorded capital outflows by the residents of a capital-scarce country, causes detrimental outcomes on...

The communication questioned if the e-vote introduced recently into the companies listed on Euronext100 is the required result of a policy of corporate governance in favour of a better transparency of information and a stronger participation of the shareholders in the decisions. The results of...

This paper fits in the recent developments regarding the goodwill accounting regulations. The main aim here is to analyze the economic implications related to accounting practices of said goodwill and specifically the potential impact that was driven on the consolidated accounts of listed...

This paper aims to analyze whether pecking order theory has a relevant application for family businesses. For this purpose, we compared two series of family and non-family unlisted firms in the French context. Our results indicate that generally the financial behavior of family businesses...

This paper focuses on agency theory to explain investment behavior difference between private domestic and foreign in Senegalese industry. We put domestic companies into two groups with regard to managerial ownership and institutional ownership. An augmented accelerator model with demand...

This paper studies the repurchase of their own shares by companies quoted to the Tunis stock exchange. It examines, first of all, the peculiarities of this practice. It presents then the evolution of the Tunisian law in this domain with the passage of the ban to the permission under conditions....

This paper focuses on agency theory to explain investment behavior difference between private domestic and foreign in Senegalese industry. We put domestic companies into two groups with regard to managerial ownership and institutional ownership. An augmented accelerator model with demand...

The purpose of this paper is to investigate empirically the determinants of financial structure in the Moroccan manufacturing firms. The paper contributes to the empirical literature on capital structure in developing countries. It relies on the data collected by the Firm Analysis and...

This paper focuses on agency theory to explain investment behavior difference between private domestic and foreign in Senegalese industry. We put domestic companies into two groups with regard to managerial ownership and institutional ownership. An augmented accelerator model with demand...