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Structure de propriété et partage de la valeur ajoutée : application aux entreprises françaises non financières du SBF120

Author

Listed:
  • Moufida Labadi
  • Mehdi Nekhili

    (Pôle Finance Responsable - Rouen Business School - Rouen Business School)

Abstract
Les conflits d'intérêts entre les salariés et les actionnaires naissent principalement lors de la répartition de la valeur ajoutée dès lors que chacune des parties s'efforce d'augmenter sa part au détriment de l'autre. L'objectif de notre travail est de voir si, en fonction de la répartition de la propriété sociale entre les actionnaires, les droits dont disposent les salariés dans l'entreprise sont en mesure d'influencer le partage de la valeur ajoutée entre ces deux catégories de parties prenantes. Sur la base d'un échantillon de 84 grandes entreprises françaises durant la période 2000-2005, notre étude montre que si le nombre d'accords conclus avec l'entreprise affecte positivement la part de la richesse allouée aux salariés, le nombre de représentants des salariés semble être à l'avantage des actionnaires dans les entreprises à actionnariat dispersé. L'ampleur des licenciements accroît la part de la valeur allouée aux actionnaires et réduit celle des salariés dans les entreprises ayant une plus forte concentration de la propriété. La structure de propriété affecte donc le rapport de force entre les salariés et les actionnaires.

Suggested Citation

  • Moufida Labadi & Mehdi Nekhili, 2012. "Structure de propriété et partage de la valeur ajoutée : application aux entreprises françaises non financières du SBF120," Post-Print hal-00957854, HAL.
    • Handle: RePEc:hal:journl:hal-00957854
    as

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    More about this item

    Keywords

    droits des salariés; répartition de la valeur ajoutée; conflits d'intérêts; structure de propriété;
    All these keywords.

    JEL classification:

    • G3 - Financial Economics - - Corporate Finance and Governance
    • J5 - Labor and Demographic Economics - - Labor-Management Relations, Trade Unions, and Collective Bargaining
    • J8 - Labor and Demographic Economics - - Labor Standards
    • K3 - Law and Economics - - Other Substantive Areas of Law

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