Résumé:
The major changes that have taken place in the world economy in particular; globalization,
the importance of financial exchanges, the opening of the market and the multiplication of
transactions, have made the evaluation of the company and the governance, two determining devices within an organization.
In this work, our objectives are the study, on the one hand, of the governance within
an company, through its various mechanisms, on the other hand, the evaluation of the
company, by the different techniques commonly used.
In terms of results, we first showed that there is a reciprocal relationship between
business valuation and governance. Thus, corporate governance can have a positive effect on value, on the one hand, and, the valuation of the company, can be used as an instrument that helps managers in steering their business, another side.
