{"id":"https://openalex.org/W1973024992","doi":"https://doi.org/10.3917/cca.102.0031","title":"Les comit\u00e9s sp\u00e9cialis\u00e9s des entreprises fran\u00e7aises cot\u00e9es : m\u00e9canismes de gouvernance ou simples dispositifs esth\u00e9tiques ?","display_name":"Les comit\u00e9s sp\u00e9cialis\u00e9s des entreprises fran\u00e7aises cot\u00e9es : m\u00e9canismes de gouvernance ou simples dispositifs esth\u00e9tiques ?","publication_year":2004,"publication_date":"2004-06-01","ids":{"openalex":"https://openalex.org/W1973024992","doi":"https://doi.org/10.3917/cca.102.0031","mag":"1973024992"},"language":"fr","primary_location":{"id":"doi:10.3917/cca.102.0031","doi":"https://doi.org/10.3917/cca.102.0031","is_oa":true,"landing_page_url":"https://doi.org/10.3917/cca.102.0031","pdf_url":"https://shs.cairn.info/article/CCA_102_0031/pdf?lang=fr","source":{"id":"https://openalex.org/S4210172125","display_name":"Comptabilit\u00e9 - Contr\u00f4le - Audit","issn_l":"1262-2788","issn":["1262-2788","2313-514X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-scientific","fnege-2","norway-1","poland-40","russia-white-list-3","vabb-shw"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Comptabilit\u00e9 Contr\u00f4le Audit","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://shs.cairn.info/article/CCA_102_0031/pdf?lang=fr","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5025788386","display_name":"Christine Pochet","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Christine Pochet","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5053596151","display_name":"Heejung Yeo","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Heejung Yeo","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":2.9506,"has_fulltext":true,"cited_by_count":31,"citation_normalized_percentile":{"value":0.94298872,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"Tome 10","issue":"2","first_page":"31","last_page":"53"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.9843999743461609,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.9843999743461609,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.006899999920278788,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.004999999888241291,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.6190000176429749},{"id":"https://openalex.org/keywords/audit-committee","display_name":"audit committee","score":0.5789999961853027},{"id":"https://openalex.org/keywords/compensation-committees","display_name":"compensation committees","score":0.8399999737739563},{"id":"https://openalex.org/keywords/nomination-committee","display_name":"nominating committee","score":0.8930000066757202},{"id":"https://openalex.org/keywords/board-of-directors","display_name":"board of directors","score":0.7990000247955322},{"id":"https://openalex.org/keywords/french-listed-firms","display_name":"French listed companies","score":0.671999990940094},{"id":"https://openalex.org/keywords/agency-costs","display_name":"agency costs","score":0.8289999961853027},{"id":"https://openalex.org/keywords/institutional-investors","display_name":"institutional investors","score":0.8859999775886536},{"id":"https://openalex.org/keywords/anglo-saxon-governance-model","display_name":"Anglo-Saxon governance model","score":0.6389999985694885}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.5885801911354065},{"id":"https://openalex.org/C2775925287","wikidata":"https://www.wikidata.org/wiki/Q1156895","display_name":"Nomination","level":2,"score":0.5738738775253296},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.4466731548309326},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.3442085385322571},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.1030544638633728}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.3917/cca.102.0031","doi":"https://doi.org/10.3917/cca.102.0031","is_oa":true,"landing_page_url":"https://doi.org/10.3917/cca.102.0031","pdf_url":"https://shs.cairn.info/article/CCA_102_0031/pdf?lang=fr","source":{"id":"https://openalex.org/S4210172125","display_name":"Comptabilit\u00e9 - Contr\u00f4le - Audit","issn_l":"1262-2788","issn":["1262-2788","2313-514X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-scientific","fnege-2","norway-1","poland-40","russia-white-list-3","vabb-shw"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Comptabilit\u00e9 Contr\u00f4le Audit","raw_type":"journal-article"},{"id":"pmh:oai:cairn.info:CCA_102_0031","doi":null,"is_oa":false,"landing_page_url":"https://www.cairn.info/article.php?ID_ARTICLE=CCA_102_0031","pdf_url":null,"source":{"id":"https://openalex.org/S4406923042","display_name":"Cairn.info","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405258322","host_organization_name":"Cairn.info","host_organization_lineage":["https://openalex.org/I4405258322"],"host_organization_lineage_names":[],"type":"other"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Comptabilit\u00e9 Contr\u00f4le Audit | 10 | 2 | 2004-06-01 | p. 31-53 | 1262-2788","raw_type":null},{"id":"pmh:oai:cairn.info:E_CCA_102_0031","doi":null,"is_oa":false,"landing_page_url":"https://shs.cairn.info/journal-accounting-auditing-control-2004-2-page-31?lang=en","pdf_url":null,"source":{"id":"https://openalex.org/S4406923042","display_name":"Cairn.info","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405258322","host_organization_name":"Cairn.info","host_organization_lineage":["https://openalex.org/I4405258322"],"host_organization_lineage_names":[],"type":"other"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Accounting Auditing Control | Volume 10 | 2 | 2004-06-01 | p. 31-53 | 1262-2788","raw_type":null}],"best_oa_location":{"id":"doi:10.3917/cca.102.0031","doi":"https://doi.org/10.3917/cca.102.0031","is_oa":true,"landing_page_url":"https://doi.org/10.3917/cca.102.0031","pdf_url":"https://shs.cairn.info/article/CCA_102_0031/pdf?lang=fr","source":{"id":"https://openalex.org/S4210172125","display_name":"Comptabilit\u00e9 - Contr\u00f4le - Audit","issn_l":"1262-2788","issn":["1262-2788","2313-514X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-scientific","fnege-2","norway-1","poland-40","russia-white-list-3","vabb-shw"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Comptabilit\u00e9 Contr\u00f4le Audit","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W1973024992.pdf","grobid_xml":"https://content.openalex.org/works/W1973024992.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W1498030311","https://openalex.org/W6983180508","https://openalex.org/W188797885","https://openalex.org/W1979999347","https://openalex.org/W1980727277","https://openalex.org/W7150989593","https://openalex.org/W7148398952","https://openalex.org/W1979543164","https://openalex.org/W2266574401","https://openalex.org/W7213385301"],"abstract_inverted_index":{"La":[0],"cr\u00e9ation":[1],"de":[2,4,8,11,37,43,53,64,66],"comit\u00e9s":[3,65],"surveillance":[5,67],"(i.e.":[6],"d\u2019audit,":[7],"r\u00e9mun\u00e9ration":[9],"et":[10],"nomination)":[12],"au":[13],"sein":[14],"des":[15,20],"conseils":[16],"d\u2019administration":[17],"est":[18],"une":[19],"pr\u00e9conisations":[21],"diffus\u00e9es":[22],"en":[23],"France":[24],"par":[25],"les":[26,78],"investisseurs":[27,45],"institutionnels":[28],"anglo-saxons.":[29],"Cependant,":[30],"la":[31],"pr\u00e9sence":[32],"d\u2019un":[33],"tel":[34],"comit\u00e9":[35],"est-elle":[36],"nature":[38],"\u00e0":[39,76],"r\u00e9pondre":[40],"aux":[41],"attentes":[42],"ces":[44],"?":[46],"L\u2019\u00e9tude":[47],"empirique":[48],"conduite":[49],"sur":[50],"un":[51,73],"\u00e9chantillon":[52],"120":[54],"entreprises":[55],"cot\u00e9es":[56],"montre":[57],"que":[58,70],"dans":[59],"le":[60],"contexte":[61],"fran\u00e7ais,":[62],"l\u2019existence":[63],"ne":[68],"s\u2019interpr\u00e8te":[69],"partiellement":[71],"comme":[72],"dispositif":[74],"visant":[75],"r\u00e9duire":[77],"co\u00fbts":[79],"d\u2019agence.":[80]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":5},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":3},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-25T09:29:13.331239","created_date":"2016-06-24T00:00:00"}