Resumé (en anglais ) Research on corporate governance matters made make clear there is a convergence of the material contents of national regulation relating to public offers in Europe and in others countries especially those which built financial markets. The new project of the 13th directive on take over bids of the European Commission doesn't include cultural grounds of corporate governance. Therefore it could be a subject of clash. In Marocco, where a project on take over bid regulation is mentioned, specialities on the financial markets have to be in mind.
DE BEAUFORT, V. (2003). La corporate governance : quels enjeux pour l'entreprise et les marchés financiers ?