Le directeur financier

Abstract : Following multiple economic crises, the Chief Financial Officer has become a major player within the company. Its missions have unquestionably evolved. Initially, he performed accounting missions ensuring effective financial management. Today, it occupies the strategic functions necessary to the development of the company. This diversity of skills allows him to have a global and cross-enterprise vision. Despite its leading role, no study was conducted concerning the determination of the legal status of Chief Financial Officer. Our analysis is aimed, to clarify the function of Chief Financial Officer. From the observation of the reality, the static study of its functions supplemented by dynamic analysis of their execution, allowed us to identify a legal statute to all financial managers
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Noëllie Mattiacci. Le directeur financier. Droit. Université Montpellier, 2015. Français. ⟨NNT : 2015MONTD044⟩. ⟨tel-01346719⟩

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