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Impact of audit committee adoption and its characteristics on financial performance: Evidence from 100 French companies

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The aim of this paper is to examine the impact of legal creation of audit committees on financial firm performance. Precisely, we examine the impact of the establishment of audit committee, following the enactment of Ordinance No. 2008-1278, on financial firm market performance. | Impact of audit committee adoption and its characteristics on financial performance: Evidence from 100 French companies

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