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Le rôle de l'information de gestion dans la relation dirigeants-actionnaires : le cas des sociétés de capital investissement

Abstract : The demand of management control information (MCI) and its use by Venture Capitalists (VC) are examined through a qualitative study. The VC, active investor concerned with investment return, may be interested by information traditionally reserved to the manager. The results show that the VC are implied to differing levels in obtaining MCI, which is expressed by distinct levels of involvement in the decisions. We enlighten a typology of the way of using this information by the VC. When the VC is active, the MCI is the vector of a true partnership between manager and investor, limited by legal difficulties.
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https://hal.archives-ouvertes.fr/hal-00869175
Contributor : Florence Cavelius <>
Submitted on : Wednesday, October 2, 2013 - 3:41:01 PM
Last modification on : Tuesday, November 19, 2019 - 10:06:00 AM
Long-term archiving on: : Friday, January 3, 2014 - 10:00:12 AM

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  • HAL Id : hal-00869175, version 1

Citation

Florence Cavelius, Philippe Dessertine. Le rôle de l'information de gestion dans la relation dirigeants-actionnaires : le cas des sociétés de capital investissement. Finance Contrôle Stratégie, Association FCS, 2009, 2 (12), p65-95. ⟨hal-00869175⟩

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