Gestion de l'incertitude et cadrage juridique des filiales: une analyse de l'utilisation de la Société par Actions Simplifiée

Abstract : This research examines the relationship between the management of uncertainty and the legal framework of subsidiaries. The authors analyse the use of the French "Sociétés par Actions Simplifiée" for wholly owned subsidiaries, concerning the development of international activities. The empirical study is based on a sample of 133 French and foreign groups that have established subsidiaries in France, using SAS. It shows that the perception of advantages associated with SAS varies according to the geographic location of the group. It appears that the distance between the location of the subsidiary and the country of origin of the headquarters reduces the advantages associated with SAS.
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Journal articles
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Jean-Baptiste Cartier, Ulrike Mayrhofer. Gestion de l'incertitude et cadrage juridique des filiales: une analyse de l'utilisation de la Société par Actions Simplifiée. Revue Sciences de Gestion, Institut de Socio-Economie des Entreprises et des Organisations (ISEOR), 2007, pp. 21-43. ⟨hal-00567655⟩

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