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COGNITIVE ROLE OF ENGINEERS AND ITS IMPLICATIONS ON FINANCIAL PERFORMANCE: AN EMPIRICAL ANALYSIS ON THE FRENCHMARKET

Abstract

The aim of the current paper is to show the effect of the involvement of engineers in the channels of both decision and control on the financial performance of the company. The theoretical framework of this study is based on the contributions of cognitive governance theories. The study which was conducted on a sample of French companies belonging to the 250 SBF index over the period 2003-2007 shows that the presence of an administrator who has a share in the capital and has training in the field of engineering promotes the company’s financial performance.

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