Bibliographie sélective OHADA

The works presented for the PhD by publication are all connected in the way they engage in a functionally comparative study of the English and French law responses to common problems pertaining to contractual performance and contractual interpretation. My comparative inquiry demonstrates that both France and England have stayed true to their historic responses in times of peace and crisis confirming different mentalités juridiques. As neither England nor France offers ideal solution, parties may be better off finding a resolution to their disputes beyond the legal realm and respond to calls for collaboration. This nevertheless shows persisting differences in Anglo-French approaches. This thesis however argues that these divergences may nevertheless lead to common results through the lens of a taxonomy of commercial contracts – professionally drafted contracts may lead to converging results given the common application and interpretation of frequently used clauses beyond a domestic legal culture; by contrast, rudimentary contracts produce diverging results as the interpretation of these agreements is marked by a distinctive domestic socio-legal culture. This taxonomy has the potential to improve the predictability of outcomes in commercial disputes in England and France.

Labour migration, which involves both labour immigration and labour emigration, refers to ‘the cross-border movement of people from a homeland to a location outside that homeland, with the purpose of taking up employment’.1 Labour migration has become an ever more important feature of the globalising world as it plays an important role and has a direct impact on African countries’ economies and societies.2 Recognising the significant benefits of labour migration to countries of origin and destination, the African Union urges African States to enact labour migration laws, regulations, and policies in a regular, transparent, and comprehensive manner at both continental and country levels.3 In this regard, many African countries have exercised their prerogative to regulate labour migration, which falls within each state’s sovereign discretion. By way of illustration, this thesis focuses on two specific countries, namely the Democratic Republic of Congo (DRC) and South Africa, which have regulated the employment of foreign-born workers. The two countries have established a legal and regulatory framework aimed at protecting the national labour force against foreign competition. The two countries have been selected for this study because they are comparable in many ways while differing as much as possible in terms of the institutional set-up of their migration systems and labour markets. In fact, this study seeks to compare the DRC’s and South Africa’s labour migration laws, regulations and policies, particularly how these legal and regulatory instruments effectively protect the national labour force against foreign competition. In this sense, the study explores the overall successes and challenges of these legislative and regulatory endeavours, while identifying the shortcomings and merits of the implementation of the laws and policies in the two countries.

Following the mandatory adoption of the revised OHADA Accounting Standards that have moved closer to the International Financial Reporting Standards (IFRS), this study examines whether the level of Earnings Management of Companies making public offers or listed firms, in the West African Stock Exchange Market Abidjan-Ivory Coast (BRVM) has reduced. The study avails of Financial Statement figures during pre-adoption (2014–2017) and post-adoption (2018–2021) periods, for 26 selected listed firms in the BRVM. Findings suggest that firms in the post-adoption period of the revised OHADA Accounting Standards (2018–2021) are less likely to smooth earnings compared to the pre-adoption period (2014–2017). This indicates that adopting accounting standards of higher quality can bring an improvement in Financial Reporting Quality, everything being equal.

Trade agreements are a common feature in international economic law as they govern trade relations between states. These agreements are anchored by a firm foundation of the requisite legal provisions to support trade. In this regard, the World Trade Organisation (WTO) and the African Continental Free Trade Area (AfCFTA) have each developed their own legal texts that acknowledge the significance of trade facilitation and would, when implemented, facilitate the movement of goods and services across international borders. The thesis was a comparative analysis of the legal texts on trade facilitation of the WTO and the AfCFTA whose aim was to identify the resemblances and divergences between the two. The WTO has a broader mandate of global trade and ensures that trade amongst its members is conducted in conformity with global rules. On the other hand, the AfCFTA is a trade agreement that has been negotiated by African member states pursuant to the political vision of the African Union (AU), and within the confines of WTO, specifically Article XXIV of GATT 1994. This research was therefore undertaken against the backdrop of these seemingly contradicting circumstances. The central research question for the study concerns the differences and similarities between the legal texts on trade facilitation of the WTO and the AfCFTA. The study was qualitative involving a desktop review of primary and secondary sources of data. Among others, the thesis finds that the AfCFTA complies with the strategic goals of the AU, and at the same time, complements the multilateral trading system of the WTO. The thesis concludes that while there are certain similarities, the legal texts on trade facilitation of the WTO and the AfCFTA are different. The inherent dissimilarities in the texts are not contrary to the principles of the WTO. The thesis contributes to scholarly literature in trade facilitation with respect to both the AfCFTA and the WTO. It also identifies new areas for further studies and provides the necessary groundwork. The study recommends some improvements that can be made to the respective legal texts on trade facilitation.

This article provides an overview of the history of international commercial law in Africa with reference to instruments of the three sister organisations of private international law (in a wide sense): UNCITRAL (the United Nations Commission on International Trade Law), UNIDROIT (the International Institute for the Unification of Private Law) and the HCCH (the Hague Conference on Private International Law). The adoption of UNIDROIT's Cape Town Convention on International Interests in Mobile Equipment of 2001 is identified as a possible watershed moment in respect of the future development of international commercial law in Africa. Following the creation of an African Continental Free Trade Area by member countries of the African Union, it is suggested that participating states reconsider joining the United Nations Convention on the International Sale of Goods (1980) (CISG) and incorporating the UNCITRAL Model Law on International Commercial Arbitration (1985/2006), which are in a certain sense the two founding documents of the modern lex mercatoria. Another priority, the author suggests, is that Africa needs a supporting instrument on the private international law of contract. The first draft of the African Principles on the Law Applicable to International Commercial Contracts is then discussed with an emphasis on the role of substantive law instruments, in particular the CISG

This thesis evaluates the strengths and weaknesses of the legal framework on corporate rescue in South Africa and Uganda. Although corporate rescue was initially not one of the objectives of insolvency law, it has now become the focus of modern insolvency law. South Africa became the first country to recognise the need to create a legal framework for rehabilitating financially distressed companies when it incorporated judicial management in the Companies Act of 1926. Judicial management was, however, not successful as a corporate rescue procedure. The South African policy makers however continued to explore ways through which financially distressed but viable companies could be saved from collapsing. This culminated into the introduction of business rescue in Chapter 6 of the Companies Act 71 of 2008. The study presents a detailed analysis of the strengths and weaknesses of the South African business rescue framework. It posits that unlike the Ugandan system, the South Africa legal regime reflects the principles of a modern and effective corporate rescue system. Whereas the government of Uganda attempted to embrace corporate rescue through the introduction of administration in the Insolvency Act 2011, the law is devoid of the internationally recognised features of a modern and effective business rescue framework. Administration has remained a white elephant in Uganda’s insolvency system, with liquidation continuing to be the predominant procedure used by both creditors and financially distressed companies. It is recommended that Uganda’s policy makers should benchmark the South African system to reform Uganda’s corporate rescue framework. This thesis is based on the law as at 31st of May 2022, found in the sources available in South Africa and Uganda.

This study examines factors influencing the international public sector accounting standards (IPSAS) implementation and presenting of accounting information related to the Jordanian public sector, also the information of reports is based on “Accounting principles and practices (No.39/1962) among government accountants. This study identified several important factors influencing the IPSAS implementation which are; lack of self-efficiency and assets evaluation. In addition, a quantitative approach was employed by distributed the questionnaires to 100 respondents enrolled at Jordanian General Budget Department using simple random sampling. The data were analyzed using SPSS to verify the relationships between the variables. The results found significant positive relationships between lack of self-efficiency and assets evaluation and IPSAS implementation resistance among government accountant in the public sector of Jordan. To sum up, this study contributes in expanding the literature concerning IPSAS implementation in Jordanian context, it’s also provides meaningful guideline to the government of Jordan for IPSAS implementation resistance. Finally, providing insights on the critical success factors to ensure successful implementation process.

Sub-Saharan Africa has one of the dynamic economies in the world. Unfortunately, the performance achieve has not led to a reduction of social issues. So, the government are making massive investment to overcome social issues. This massive public investment highlights the exogenous nature of the current economic growth. So, a change of the strategy in the economic management of sub-Saharan Africa is required. One solution remains the change of economic paradigm: the transition from exogenous economic with decreased return to endogenous economic with increased return. The theoretical explanation of such arguments are supported by New Growth Theory. However, the implementation of the new theory required compliance to a set of indicators known as stylized facts. In 2009, Romer and Jones have developed a list of stylized corresponding to the need of New Growth Theory. The stylized facts of the West African Economic and Monetary Union (WAEMU) have been compared to the standard facts of Romer and Jones in order to apply the recommendations of New Growth Theory in this area. To reach that aim, the stylized facts have been described and analysed with econometric panel model. As result, we find that the description of the stylized facts in WAEMU fitted perfectly with that of Romer and Jones for the same period. Unfortunately, when using data, institution don’t work as expected by Romer and Jones. This study strengthens the argument for the implementation of economic policy based on the valorisation of knowledge economic in WAEMU.

The composition of the Board of Directors is commonly presented as an understandable variable for its effectiveness. However, the work that examined the relationship between the composition and effectiveness of the Board is not characterized, as they require about whether or not certain categories of directors (internal, external, independent) are relevant and the related empirical results are mixed. This work examines the relationship between the characteristics of the board of directors and its effectiveness in a type of business that is very common in the world, respecting the family business. Thus, the problem that this study tries to solve is to identify the characteristics of the board of directors that can contribute to its effectiveness in Cameroonian family businesses. We found that the size of the Board, the presence of external directors, and the cumulative management and control functions appear to have an impact on the effectiveness of the Board.

Financial accounting is one of the indispensable management tools in an organization, its objective is to present financial statements that reflect a true and fair view of the assets, financial position and results of the entity. In times of high inflation, however, money loses its purchasing power at such a rate that comparing amounts resulting from transactions and other events that occurred at different times, even during the same accounting period, can be misleading. This can cause the figures in the financial statements to be misleading. It is therefore essential to adjust these figures to the actual economic conditions in order to preserve a true and fair view of the company's assets, financial position and results. International financial standards such as those of OHADA analyze this problem of inflation in accounting through different methods of restatement of the figures of the financial statements to make them faithful and consistent with the economic reality. In this work, we will identify the points of divergence as well as the points of convergence between OHADA and IAS/IFRS accounting standards in terms of inflation accounting.

The COVID-19 crisis, in addition to its serious health impact, has negatively affected key socio-economic aggregates and has shocked the strategic planning of all economic and social actors, including local communities. In search of resilient, skillful and intelligent good territorial governance, the municipalities are working to adapt their governance systems to the new social and environmental priorities. This work proposes a new reading of the acquired approaches to good governance, a new paradigm related to the new conjuncture and an assessment of the performance system at the central and local levels

Cette thèse se compose de trois chapitres indépendants et examine différentes questions antitrust liées aux plateformes de gatekeeper. Le chapitre I explore le problème du verrouillage vertical dans les marchés bifaces. Dans le cadre des Accelerated Mobile Pages (AMP) de Google, le chapitre 2 examine la question de l'accès des plates-formes de contrôle d'accès aux données des utilisateurs professionnels. Le chapitre 3 se concentre sur le droit d'auteur numérique et étudie le comportement de Google consistant à utiliser le contenu des éditeurs pour afficher des réponses courtes sur les pages de résultats de recherche.Le premier chapitre examine comment l'intégration verticale d'une plate-forme monopolistique, qui se caractérise par des externalités de réseau bilatérales entre groupes, influe sur son incitation à s'engager dans le verrouillage en aval. Je me concentre sur un environnement où la plate-forme et les vendeurs en aval sont confrontés à l'incertitude quant aux gains du commerce au stade de la passation des marchés. Le choc aléatoire étant non contractile, la contractualisation crée des frictions qui faussent la structure tarifaire de la plateforme. En revanche, l'intégration verticale atténue ce problème en permettant à la plate-forme d'intégrer le choc aléatoire des prix à la consommation. En raison de l'interaction entre la friction des transactions et les externalités de réseau intergroupes, je trouve que l'intégration verticale pourrait réduire l'incitation de la plate-forme à la forclusion.Le deuxième chapitre est un travail conjoint avec Doh-Shin Jeon. Nous étudions comment l'adoption par les journaux d'AMP, un format de publication qui permet le chargement instantané de pages Web dans les navigateurs mobiles, modifie l'allocation des données et, par conséquent, les incitations des journaux à investir dans un journalisme de qualité. L'adoption d'AMP permet à Google d'obtenir des données sur les consommateurs à partir d'articles AMP et de les combiner avec d'autres sources de données sur les consommateurs pour améliorer le ciblage des publicités diffusées par Google sur d'autres sites Web. Même si une telle combinaison de données augmente l'efficacité statique, elle peut réduire l'efficacité dynamique lorsqu'elle diminue les revenus publicitaires par trafic de journal, réduisant ainsi la qualité du journalisme. Les journaux sont confrontés à un problème d'action collective car l'adoption de l'AMP par un journal génère des externalités négatives pour les autres journaux via le classement des recherches et la fuite de données. Google peut tirer parti de son pouvoir de marché dans la recherche et l'intermédiation publicitaire pour inciter les journaux à adopter AMP. Nous fournissons des recours politiques.Le troisième chapitre construit un modèle théorique de biens d'information divisibles pour examiner comment l'utilisation d'extraits par un moteur de recherche monopolistique impacte la consommation et la création de contenu. En affichant des extraits dans la zone de réponse sur les pages de résultats de recherche, le moteur de recherche dissocie les informations essentielles et les informations supplémentaires des articles. Elle crée donc deux effets opposés sur l'incitation des éditeurs à investir dans la qualité : l'effet de taille du marché et l'effet d'élasticité. Son impact sur le bien-être social est ambigu. D'une part, la boîte de réponse améliore l'efficacité de la recherche en offrant un accès plus large aux informations essentielles et en permettant aux consommateurs inframarginaux de substituer les informations essentielles à l'article complet. D'un autre côté, cela pourrait réduire le trafic sur le site Web, réduire les revenus publicitaires des éditeurs et les inciter à investir dans la qualité. J'examine les impacts des différentes politiques qui obligent le moteur de recherche à payer pour l'utilisation d'extraits.

The main principles of EU internal market vs the new UK internal market: a background. The internal market of the European Union. UK membership: accession to the European economic community in 1973. The nature of the EU internal market and the free movement of goods. The UK internal market after the internal market act 2020. The EU common commercial policy and the post-Brexit scenario. Brexit: new agreements and legal framework. EU-UK post-Brexit relationship: a new framework for a new partnership. Brexit history and the question of sovereignty. Brexit history: the timeline. Brexit and the withdrawal agreement. Brexit and Northern Ireland protocol. Brexit and trade: perspectives on a new partnership. Brexit and trade: trade and cooperation agreement. Trade and cooperation agreement: EU-UK trade relations, institutional and governance structures. Preliminary remarks. Analysis of the TCA: trade in goods provisions. 0,0 agreement: zero tariffs, zero quotas and rules of origin. The TCA: technical barriers to trade (TBT). The TCA: sanitary and phytosanitary standards (SPS). The TCA: the principle of mutual recognition. Level playing field (LPF). The Northern Ireland protocol and the trade in goods regime. TCA’s main concerns and application issues. TCA dispute settlement mechanisms. Some conclusive remarks on TCA provisions.

Capital and current account restrictions were widely used in the past but were largely released during the liberalization movement of the 1990s, as interventionist policies got widespread support that paves the way to the renewed conception of government as an impartial referee. Such a restriction has come back on the agenda with the surge in public debt in the rouse of the Global Financial Crisis. By distorting market signals and incentives, financial repression persuades losses from inefficiency and rent-seeking that cannot be easily quantified. This paper seeks to investigate the impact of current and capital account liberalization on growth, using recent de jure and de facto measures, covering 26 heavily indebted Sub-Saharan African countries over 2000-2020. The results suggest that capital account liberalization escalates growth, brought distributional efficiency in conformity with the neoclassical growth model.

Cette thèse a pour objet d’étudier comment le dispositif institutionnel actuel pour l’adaptation du droit d’auteur dans l’Union européenne peut être reconsidéré afin de promouvoir le niveau de cohérence plus élevé dans les pratiques réglementaires des États membres, ainsi que dans l’intérêt de la promotion d’un corps de règles européennes plus dynamiques en la matière.À l’aide de l’outil normatif de l’analyse institutionnelle comparative, les dispositions institutionnelles actuelles sont examinées, en se concentrant sur la qualité de la participation des parties prenantes du droit d’auteur dans le système politique, le marché et les tribunaux. Des exemples d’institutions administratives du droit d’auteur dans certaines juridictions (États-Unis et Canada) sont analysés plus en détail, en tirant des conclusions sur leurs fonctions et leurs rôles dans leurs systèmes juridiques respectifs. Enfin, cette thèse propose plusieurs solutions politiques, y compris la possibilité d’envisager une nouvelle autorité au niveau de l’Union européenne pour le droit d’auteur. En fin de compte, la remise en question du statu quo institutionnel dans l’Union européenne peut révéler de nouvelles voies prometteuses pour développer les fonctions administratives, quasi judiciaires, d’observation et de conseil nécessaires à la gestion du droit d’auteur à l’ère du numérique.

Derrière les controverses qui jalonnent l’histoire de l’idée de Constitution économique émerge la question éminemment politique de la marge de manœuvre laissée aux autorités publiques dans la sphère économique. La notion cristallise ainsi une tension fondamentale : entre démocratie et État de droit, quel doit être modèle d’organisation et d’ordonnancement juridique de l’économie? Des physiocrates aux néolibéraux, de la République de Weimar à l’intégration européenne, des constitutions nationales à la Global Governance, cet ouvrage collectif nous invite dès lors à explorer la généalogie du concept polémique de Constitution économique. Les auteurs ouvrent alors, à travers un dialogue interdisciplinaire constant, une réflexion globale autour des enjeux juridiques et politiques du processus actuel de constitutionnalisation de l’ordre de marché en Europe.