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Endettement, accords implicites et capital organisationnel : vers une théorie organisationnelle de la structure financière

By Christophe Moussu


The objective of this article is to analyse financial decisions within the context of the theory of the firm, based on the concept of organisational capital, associated to labor relations. After defining the concept of organisational capital, a model of the links between financial structure and implicit contracts is developped. The organisational theory proposed is compared to the alternative theories of financial structure. Its empirical implications are also discussedorganisational capital;financial structure; theory of the firm;implicit contracts

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