Revue Libanaise de Gestion et d'économie最新文献

{"title":"Analyse de la pratique des couts dans les PMI camerounaises","authors":"Dagobert Ngongang","doi":"10.1016/S1999-7620(10)70029-X","DOIUrl":"10.1016/S1999-7620(10)70029-X","url":null,"abstract":"<div><h3>Résumé</h3><p>Cette étude a pour objet d’abord d’analyser les méthodes et les pratiques de coûts, ensuite, d’examiner l’effet des facteurs de contingence sur le choix de la méthode des coûts complets et enfin d’ établir une typologie des pratiques des PMI en matière de méthodes et pratiques des coûts.</p><p>Sur la base d’un échantillon de 86 PMI camerounaises, l’étude établit que les méthodes les plus courantes sont celles des coûts complets (méthodes traditionnelles). Les méthodes modernes (<em>target consting</em>, <em>ABC</em>,…) sont peu courantes. Après des approches descriptive et explicative, une typologie est proposée. Deux facteurs de contingence structurelle (branche d’activité et forme juridique) et un facteur de contingence comportementale (type de formation du dirigeant) expliquent le choix de la méthode des coûts complets.<span></span></p></div><div><h3>Abstract</h3><p>The objective of this study is to analyze the cost methods and practices, then examine the effect of contingency factors on the choice of the complete cost methods and finally establish a typology of SMI practices in terms of cost methods and practices.</p><p>Based on a sample of 86 Cameroonian SMIs, the study establishes that the most current methods used are those of complete costs (traditional methods). Modern methods (target costing, ABC,…) are less current. Using a descriptive and explanatory approach, a typology has been proposed. Two structural contingency (branch of activity and the legal form) and one behavioral contingency factor (type of training of the manager) explain the choice of the complete costs method.<span></span></p></div>","PeriodicalId":101135,"journal":{"name":"Revue Libanaise de Gestion et d'économie","volume":"3 5","pages":"Pages 92-114"},"PeriodicalIF":0.0,"publicationDate":"2010-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S1999-7620(10)70029-X","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124361297","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Effets de l'obligation légale de reporting sur les pratiques de divulgation d'informations environnementales des sociétés françaises","authors":"Mohamed Ali Omri ,&nbsp;Zouhaira Khelil-Rhouma","doi":"10.1016/S1999-7620(10)70030-6","DOIUrl":"https://doi.org/10.1016/S1999-7620(10)70030-6","url":null,"abstract":"<div><h3>Résumé</h3><p>Le gouvernement français a introduit en 2002 l’obligation pour les entreprises cotées en bourse de fournir, dans le rapport de gestion remis aux administrateurs et à l’assemblée générale, des données sur l’impact social et environnemental de leur activité. L’application de la loi sur les Nouvelles Régulations Economiques (NRE) est identifiée comme l’un des principaux facteurs qui a permis d’accélérer le reporting environnemental par les entreprises, mais certaines limites de cette loi rendent incertain son impact sur l’amélioration du reporting environnemental dans les rapports annuels. L’influence de cette obligation légale sur l’évolution du reporting environnemental dans les rapports annuels est l’objet de notre intérêt dans le cadre de cette étude. Pour cela, nous avons considéré l’évolution du reporting environnemental pour les sociétés du CAC 40 pour la période de 1999 à 2007. Les résultats de nos analyses viennent soutenir l’existence d’une relation de détermination positive.<span></span></p></div><div><h3>Abstract</h3><p>In 2002, the French government has adopted the NRE Law which require from listed societies to introduce social and environmental information in the management report. This law was identified as one of the main factor that has speed up the spread of environmental reporting through French firms. However, some deficiencies of this law have cast doubts on its impact on environmental reporting quality in annual report. The NRE impact on environmental reporting development is the object of our interest in this study. So we investigated, from 1999 to 2007, the CAC 40 societies’ environmental reporting development. Our results confirm the presence of a positive effect.<span></span></p></div>","PeriodicalId":101135,"journal":{"name":"Revue Libanaise de Gestion et d'économie","volume":"3 5","pages":"Pages 115-142"},"PeriodicalIF":0.0,"publicationDate":"2010-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S1999-7620(10)70030-6","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"92006819","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Une évaluation de la performance sociale des entreprises tunisiennes : cas de ENDA inter-arabe","authors":"Waleed Omri ,&nbsp;Sonia Ghorbel-Zouari","doi":"10.1016/S1999-7620(10)70021-5","DOIUrl":"10.1016/S1999-7620(10)70021-5","url":null,"abstract":"<div><h3>Résumé</h3><p>La performance sociale d'une organisation (coopérative, ONG, banque…) comporte les relations de l'organisation avec ses clients et avec d'autres groupes de dépositaires. En outre, la performance sociale ne signifie pas uniquement la mesure de l’impact, mais aussi la mise en place d’actions et de mesures correctives pour améliorer cet impact.</p><p>Généralement, il y a deux approches dans le but de mesurer la performance sociale : une approche centrée sur l’institution via la portée sociale et une approche centrée sur les clients à travers l’étude d’impact, et toutes les deux sont complémentaires. En somme, l’étude de la performance sociale des institutions de microfinance (IMF) consiste à comprendre et à évaluer les mécanismes mis en œuvre permettant d’atteindre les objectifs sociaux qu’elles se sont fixés. Dans ce mouvement, l’utilisation de modèle SPI (<em>social performance indicators</em>) dans le contexte tunisien montre que malgré la jeunesse de secteur de la microfinance en Tunisie, l’IMF Enda arrive à réaliser une performance sur le plan social et ce grâce à la rigueur de leurs procédures de crédit et à une véritable stratégie de ciblage des pauvres.<span></span></p></div><div><h3>Abstract</h3><p>The social performance of an organization (cooperative, NGO, bank) contains the relations of the organization with its clients and with the other groups of agent. Besides, the social performance does not mean only the measure of the impact, but also the implementation of actions and corrective measures to improve this impact.</p><p>Generally, there are two approaches with the aim of measuring the social performance: an approach centre on the institution via the outreach and an approach centre on the clients through the study of impact, and both are complementary. As a matter of fact, the study of the social performance of the MFIs consists in understanding and in estimating the implemented mechanisms allowing reaching the social objectives that they settled. In this movement, the use of SPI (social performance indicators) model in the Tunisian context shows that in spite of the youth of microfinance sector in Tunisia, The MFI Enda manages to realize a performance on the social plan and it thanks to the rigor of their procedures of credit and to a real strategy of targeting of the poor men. <span></span></p></div>","PeriodicalId":101135,"journal":{"name":"Revue Libanaise de Gestion et d'économie","volume":"3 4","pages":"Pages 36-64"},"PeriodicalIF":0.0,"publicationDate":"2010-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S1999-7620(10)70021-5","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121962134","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"L’impact des opportunites de croissance sur la pertinence des chiffres comptables des entreprises tunisiennes","authors":"Ichraf Ben Flah ,&nbsp;Mohamed Ali Omri","doi":"10.1016/S1999-7620(10)70024-0","DOIUrl":"10.1016/S1999-7620(10)70024-0","url":null,"abstract":"<div><h3>Résumé</h3><p>La pertinence de l’information comptable est souvent appréciée à travers l’intensité de la relation entre la valeur de l’entreprise et les chiffres comptables. Dans ce contexte, certaines spécificités, propres à l’entreprise, peuvent conditionner le degré de la pertinence des données comptables. L’objectif de ce travail se focalise sur l’étude de l’impact des opportunités de croissance sur la pertinence de certains chiffres comptables. Nous avons montré, au niveau des entreprises tunisiennes cotées, au cours de la période 1999-2008, que les opportunités de croissance affectent négativement la pertinence du bénéfice et favorisent la pertinence de la valeur comptable au détriment de celle du bénéfice.<span></span></p></div><div><h3>Abstract</h3><p>The relevance of accounting information is often appreciated through the intensity of the relationship between the value of the firm and the accounting numbers. In this context, some characteristics, peculiar to the company, can condition the degree of the value relevance of the accounting figures. The aim of this study is to show, that the growth opportunities can have an effect on the value relevance of some accounting numbers. Our results suggest, on the one hand, that growth opportunities have a negative impact on the value relevance of earnings, and on the other, they favour the relevance of the book value, to the detriment of the earnings, within Tunisian firms listed during the period 1999-2008.<span></span></p></div>","PeriodicalId":101135,"journal":{"name":"Revue Libanaise de Gestion et d'économie","volume":"3 4","pages":"Pages 127-159"},"PeriodicalIF":0.0,"publicationDate":"2010-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S1999-7620(10)70024-0","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127233443","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"L’Exces De Confiance Des Investisseurs Individuels : Application Sur Le Marche Boursier Tunisien","authors":"Salma Zaiane ,&nbsp;Ezzeddine Abaoub","doi":"10.1016/S1999-7620(10)70023-9","DOIUrl":"10.1016/S1999-7620(10)70023-9","url":null,"abstract":"<div><p>The aim of this paper is to investigate individual overconfidence on the Tunisian stock market. This was achieved by administrating a questionnaire and collecting empirical evidence about Tunisian individual investors. The survey is for exploratory purpose and it is based on multiple factorial correspondence analysis. The results reveal that Tunisian investors suffer from the overconfidence bias. In fact, they are confident about their intuition; they consider themselves lucky and trade aggressively. Besides, they use different sources of information when they choose their stocks.<span></span></p></div>","PeriodicalId":101135,"journal":{"name":"Revue Libanaise de Gestion et d'économie","volume":"3 4","pages":"Pages 100-126"},"PeriodicalIF":0.0,"publicationDate":"2010-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S1999-7620(10)70023-9","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122560503","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Risque de crédit à travers les cycles d'activité: une analyse sur un panel de banques de dépôt tunisiennes","authors":"Meriem Hassad ,&nbsp;Teheni El Ghak","doi":"10.1016/S1999-7620(10)70026-4","DOIUrl":"10.1016/S1999-7620(10)70026-4","url":null,"abstract":"<div><h3>Résumé</h3><p>Le but de ce travail est d’analyser l’effet des cycles d’activité sur les crédits non performants pour un panel de 10 banques de dépôt tunisiennes durant 1978-2005. Un modèle dynamique a été estimé. Les résultats ont montré qu’une phase de récession aurait tendance à augmenter le stock des crédits non performants des banques. L’environnement macroéconomique exerce un effet négatif sur les banques en période de récession. Ces résultats dégagés ont permis d’analyser l’effet de quatre scénarios sur le niveau des créances improductives. Les « stress tests » ont révélé que la surveillance financière devrait être plus importante durant les phases de récession quand les banques deviennent fragiles. Si la réaction des banques aux chocs macroéconomiques accentue les effets des récessions, il serait approprié de mettre en place des règles qui permettent de limiter la pro cyclicité des activités bancaires.<span></span></p></div><div><h3>Abstract</h3><p>The aim of this work is to analyze the effect of business cycles on the non-performing loans for a panel of 10 Tunisian deposit banks during 1978-2005. A dynamic model was estimated. The results showed that a recession tends to increase the stock of non-performing loans in the banks. The macroeconomic environment has a negative effect on banks in times of recession. The results generated were used to analyze the effect of four scenarios on the level of non-performing Loans. The stress tests showed that financial supervision should be higher during downturns when banks become fragile. If the reaction of banks to macroeconomic shocks accentuate the effects of recessions, it would be appropriate to establish rules to limit the pro cyclicality of banking activities.<span></span></p></div>","PeriodicalId":101135,"journal":{"name":"Revue Libanaise de Gestion et d'économie","volume":"3 5","pages":"Pages 1-35"},"PeriodicalIF":0.0,"publicationDate":"2010-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S1999-7620(10)70026-4","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129127399","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Gouvernance et efficience des banques tunisiennes: étude par l'approche de frontière stochastique","authors":"Salima Taktak","doi":"10.1016/S1999-7620(10)70031-8","DOIUrl":"https://doi.org/10.1016/S1999-7620(10)70031-8","url":null,"abstract":"<div><h3>Résumé</h3><p>Cette recherche se propose d’étudier les particularités de la gouvernance bancaire (l’opacité et la réglementation) et l’effet des mécanismes internes de gouvernance des banques tunisiennes cotées sur leur efficience durant la période 2002–2006.</p><p>Les analyses empiriques menées dans cette étude révèlent également d’importants résultats. D’abord, les variables mesurant la structure et la taille du conseil d’administration ainsi que la structure de propriété présentent des effets divergents sur l’efficience des banques de notre échantillon. Ensuite, nos résultats montrent que les banques tunisiennes cotées, qu’elles soient de petite, moyenne ou grande taille, affichent un niveau d’efficience moyen de 79,30% durant la période d’étude. Les analyses présentées dans cette recherche montrent également que la détérioration du niveau d’efficience des banques tunisiennes est principalement due aux défaillances des grandes banques publiques.<span></span></p></div><div><h3>Abstract</h3><p>The corporate governance problem is likely to be worse in banks due to their attributes (greater opaqueness than other industries, greater government regulation…) that weaken many traditional governance mechanisms. The purpose of this research is to explore the governance characteristics of the Tunisian listed banks and to detect the impact of the internal governance mechanisms on their efficiency during the period 2002–2006.</p><p>Our findings indicate that the structure and the size of the board of directors and the ownership structures present divergent effects on the banks efficiency. Then, empirical results show that Tunisian listed banks display a middle efficiency level of 79,30% during the period 2002–2006. The deterioration of the efficiency level is owed to big public bank, in fact, private banks are more efficient than the public ones.<span></span></p></div>","PeriodicalId":101135,"journal":{"name":"Revue Libanaise de Gestion et d'économie","volume":"3 5","pages":"Pages 143-178"},"PeriodicalIF":0.0,"publicationDate":"2010-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S1999-7620(10)70031-8","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91980934","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Reflexion et Modelisation Theorique de la Relation Privatisation-Emploi","authors":"Fakhri Issaoui","doi":"10.1016/S1999-7620(10)70025-2","DOIUrl":"10.1016/S1999-7620(10)70025-2","url":null,"abstract":"<div><p>La logique publique de gouvernance n’est autre qu’un arbitrage entre l’efficacité et l’emploi. La privatisation est supposée normalement mettre fin à cet arbitrage étant donné que la gouvernance privée penche généralement sur un objectif unique en l’occurrence la maximisation du profit. Toutefois, rien n’empêche que l’Etat intervienne pour subventionner l’entreprise privatisée afin qu’elle emploi plus. Mais ceci ne paraît pas conforme à la logique de la privatisation qui devra mettre fin aux inefficacités publiques et non comme un moyen pour substituer les maux publics par des maux privés. En effet, et à notre sens la privatisation est une politique qui incite les nouveaux acquéreurs à fournir plus d’efforts et par conséquent à augmenter la productivité marginale du travail ce qui permettra des augmentations d’effectifs. Cet article essaye de traiter la relation privatisation – emploi en essayant de discuter les principaux aspects qui lui sont joints.<span></span></p></div><div><p>the public logic of governance is a simple trade off between the efficiency and the employment. The privatization is normally supposed to terminate this trade-off given that the private governance tilts generally on a unique objective-in this particular case- the maximization of the profit. However, nothing prevents that the State intervenes to subsidize the privatized company to employ more than the efficient level. But this does not appear in conformity with the logic of the privatization which will have to terminate the public ineffectiveness and not as a means to substitute the public troubles by private troubles. Indeed, in our sense the privatization is a policy which incites the new buyers to supply more efforts and consequently to increase the marginal productivity of the work what will allow increases of workforce. This article tries to treat the relation privatization - employment by trying to discuss the main aspects which are joined to her.<span></span></p></div>","PeriodicalId":101135,"journal":{"name":"Revue Libanaise de Gestion et d'économie","volume":"3 4","pages":"Pages 160-183"},"PeriodicalIF":0.0,"publicationDate":"2010-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S1999-7620(10)70025-2","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134146089","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Productivite et clubs de convergence","authors":"Teheni El Ghak","doi":"10.1016/S1999-7620(09)70015-1","DOIUrl":"10.1016/S1999-7620(09)70015-1","url":null,"abstract":"<div><p>The aim of this Article is to examine the role of productivity in the economic convergence of clubs. We considered a sample of 74 nations during 1970-2005. From <span>Dowrick and Rogers (2002)</span> models, we tried to highlight the existence of multiple equilibriums. Using the distribution convergence test, three convergence clubs were defined in 1970. The estimations concerning the total sample revealed that neoclassical convergence contributes to economic convergence better than technological convergence. The estimations concerning every convergence club indicated that the technological convergence speed of the club 3 is faster than those of clubs 2 and 1. The role of the neoclassical convergence in the economic convergence of the club 1 is tiny, contrary to the club 2.</p></div>","PeriodicalId":101135,"journal":{"name":"Revue Libanaise de Gestion et d'économie","volume":"2 3","pages":"Pages 19-46"},"PeriodicalIF":0.0,"publicationDate":"2009-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S1999-7620(09)70015-1","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124601501","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Les déterminants des échanges commerciaux entre la Caraïbe et les États-Unis","authors":"Abraham Hollander ,&nbsp;Charbel Macdissi","doi":"10.1016/S1999-7620(09)70016-3","DOIUrl":"10.1016/S1999-7620(09)70016-3","url":null,"abstract":"<div><h3>Résumé</h3><p>Depuis plus de quatre décennies, les Etats-Unis ont fait des préférences commerciales unilatérales une partie importante de leur politique économique étrangère. En effet, les préférences commerciales donnent, sans réciprocité, l’accès au marché américain à certaines marchandises des pays en développement comme ceux du bassin caribéen, en franchise de droit de douane ou aux tarifs réduits inférieurs à ceux obtenus grâce à la clause de la « nation la plus favorisée » (NPF).</p><p>Le bassin caribéen tire bénéfice de ces préférences commerciales grâce au programme CBI (Caribbean Basin Initiative) ou CBERA (Caribbean Basin Economic Recovery Act) lancé en 1983 et étendu en 1990 à d’autres produits avec quelques réductions de tarifs douaniers additionnels. En 2000, les Etats-Unis ont lancé le CBTPA (Caribbean Basin Trade Partnership Act) comme une reconduction du CBERA avec la reconnaissance de l’importance de vêtements dans les exportations caribéennes en leur appliquant le traitement préférentiel. Il sera donc opportun d’étudier l’évolution de ces politiques appliquées à l’industrie des vêtements ainsi que l’impact économique de cette évolution sur le bassin caribéen.</p><p>Depuis 1994, les Etats-Unis ont signé des accords de libre échange (ALE) comme l’ALENA (Accord de libre échange nord américain) et la CAFTA-DR (Dominican Republic - Central America - United States Free Trade Agreement) marquant un changement important dans<span></span> leur politique commerciale et soulevant la question des pays qui bénéficient toujours des accords préférentiels unilatéraux.</p><p>Cet article examine les finalités et les modalités du commerce entre la Caraïbe et les Etats-Unis. D’abord, en analysant l’évolution de cette coopération, ensuite en décrivant la règle d’origine qu’appliquent les États-Unis aux importations en provenance de la région et enfin en étudiant les effets et les perspectives de ce commerce bilatéral.</p></div><div><h3>Abstract</h3><p>For over four decades, the United States of America made from the unilateral trade preferences an important part of their foreign economic policy. Indeed, trade preferences give access, without reciprocity, to U.S. market for certain goods from developing countries such as the Caribbean basin, free of customs duty or reduced rates lower than those obtained with the clause “Most Favored Nation (MFN)”.</p><p>The Caribbean Basin benefits from these trade preferences through the CBI program (Caribbean Basin Initiative) or CBERA (Caribbean Basin Economic Recovery Act) launched in 1983 and expanded in 1990 to other products with some additional reductions of tariffs. In 2000, the United States launched the CBTPA (Caribbean Basin Trade Partnership Act) as an extension of CBERA with recognition of the importance of Caribbean apparel exports by applying preferential treatment. It would be appropriate to study the evolution of these policies applied to the apparel industry and the economic impact of thi","PeriodicalId":101135,"journal":{"name":"Revue Libanaise de Gestion et d'économie","volume":"2 3","pages":"Pages 47-85"},"PeriodicalIF":0.0,"publicationDate":"2009-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S1999-7620(09)70016-3","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133226352","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}