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Les effets de la surconfiance des dirigeants sur les décisions managériales : le cas des dirigeants français du SBF 120
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Title:
Les effets de la surconfiance des dirigeants sur les décisions managériales : le cas des dirigeants français du SBF 120
Author:
Paquin, Pauline
Subjects:
CEO
;
Dirigeants
;
Earnings management
;
Entreprise familiale
;
Family firm
;
Gestion du résultat
;
Investissement
;
Investment
;
Overconfidence
;
Surconfiance
Description:
Cette thèse s’intéresse au biais de surconfiance des dirigeants et analyse ses effets sur les décisions comptables et financières. Après avoir défini les contours de ce biais, nous réalisons une revue de la littérature sur la surconfiance du dirigeant et de ses effets pour l’entreprise. Les recherches proposent des conclusions contrastées quant à ces effets. Pour tester les impacts de ce biais, nous réalisons une base de données originale et analysons le comportement des dirigeants du SBF 120 pour la période 2006–2016. Nous montrons que la surconfiance des dirigeants influe sur la sensibilité des investissements au cash-flow et sur la gestion du résultat. Un apport original de cette recherche est de montrer que des mécanismes de gouvernance efficaces peuvent mitiger les effets du biais ou au contraire les encourager en fonction des motivations de l’actionnaire de contrôle. Nous montrons également que l’appartenance du dirigeant à la famille de contrôle modifie l’expression de son biais. This dissertation focuses on CEO’s overconfidence and analyze its effects on accounting and financial decisions. After having defined the outlines of this bias, we conduct a literature review on the CEO’s overconfidence and its effects for firms. Research offers mixed conclusions about these effects. To test the impacts of this bias, we set up an original database and analyze the behaviour of CEO’s of SBF-120 over the 2006-2016 period. We show that CEOs’ overconfidence affects the investment cash-flow sensitivity as well as earnings management. An original contribution of this research is to show that effective governance mechanisms can mitigate the effects of the bias or, on the contrary, encourage them, according to the motives of the controlling shareholder. We also show the fact that the CEO’s belonging to the controlling family modifies the expression of one’s bias.
Creation Date:
2019
Language:
French
Source:
Theses.fr
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