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Journal articles on the topic 'Ohada'

Author: Grafiati

Published: 4 June 2021

Last updated: 14 September 2024

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1

Mancuso, Salvatore. "OHADA Report." European Review of Private Law 20, Issue 1 (February 1, 2012): 169–83. http://dx.doi.org/10.54648/erpl2012009.

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Abstract: The complexity of transnational sources is approached in this paper through the analysis of a regional report prepared through national reports of the member countries of the Organisation pour l'harmonisation en Afrique du droit des affaires (OHADA). The report contains the summary of the answers given by national reporters to nine questions prepared with the aim of investigating the difficulties related to the interaction of overlapping laws at a regional level. First, the problem of fragmentation related to both national/international and regional/interregional sources of law and jurisdictions is considered, and the major actors in the detection of the conflict of laws are listed. Then, several responses (both only proposed or already implemented) to cope with the fragmentation issue are presented, according to the differences in each country. In addition, a number of monitoring mechanisms put in place by the executive powers of each country in order to avoid superimposition of laws and regulations at different levels are enumerated. Additionally, the issue of judiciary organization, training, and functioning is addressed in relation to transnational sources and specialized judicial institutions. The emerging strategies used by the judges in order to avoid the complexity due to the overlapping legal rules are studied, but no specific strategies are actually identified. Finally, a tentative evaluation of the efficiency of the national courts in dealing with superimposition of laws is proposed to national reporters. However, the general problem of the lack of information and the scarce accessibility to the jurisprudence emerges and makes the aforementioned evaluation difficult.

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2

Zefanya, Anastasia. "Harmonisasi Hukum Bisnis Transnasional Di Negara Kamerun." IKRA-ITH HUMANIORA : Jurnal Sosial dan Humaniora 6, no. 3 (November 1, 2022): 43–53. http://dx.doi.org/10.37817/ikraith-humaniora.v6i3.2183.

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An important question concerning legal uniformity under OHADA is, can OHADA bridgebetween the common law system and the civil law system? Is OHADA compatible with commonlaw? Does OHADA have the capacity to address the diversity of African legal and judicialtraditions? Does OHADA take into account African cultural and traditional norms? It seems thatif not, then the integration process will be an uncomfortable marriage. Can Cameroon's longitudebe maintained, much less promoted, in the context of OHADA? Can meaningful reforms takenational particulars into account? The thing that is of greater concern is whether OHADA canaccommodate the contradictory conditions of contemporary society and the challenges ofglobalization and modernization. The right approach should be to promote laws, principles, andpractices that conform to conventional and universally accepted standards of fairness and justicethat are modified to suit the realities of Cameroon and Africa. This article will discuss thehistorical background of Cameroon's legal framework, the nature, current trends of Uniform Lawreform, and the challenges of developing and implementing the OHADA Agreement and theUniform Act. Finally, in keeping with the spirit and philosophy that the legal system is meant toserve as the touchstone of justice and equality, this Article proposes its way forward with theOHADA Agreement and the Uniform Act, which have come to stay

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3

Enonchong, Nelson. "The Harmonization of Business Law in Africa: Is Article 42 of the OHADA Treaty a Problem?" Journal of African Law 51, no. 1 (April 2007): 95–116. http://dx.doi.org/10.1017/s0021855306000222.

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AbstractThe primary function of the Organization for the Harmonization of Business Law in Africa (OHADA) is to modernize and harmonize the business laws of member states. The wider objective of OHADA is to attract foreign investment into the OHADA zone and to achieve economic integration in Africa as whole, as other African countries join OHADA. However, article 42 of the treaty establishing OHADA stipulates that French is the working language of the organization. This paper argues that this provision does not facilitate the goal of economic integration in Africa and that in one member state, Cameroon, article 42 presents serious constitutional and human rights difficulties. The paper suggests that article 42 should be amended in order to make it easier for key OHADA objectives to be attained and in order to remove the serious problems created in Cameroon.

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4

Hasegawa, Masatoshi, Hiroki Sato, Katsuhisa Hoshino, Yasuhisa Arao, and Junichi Ishii. "Colorless Polyimides Derived from Octahydro-2,3,6,7-anthracenetetracarboxylic Dianhydride." Macromol 3, no. 2 (April 28, 2023): 175–99. http://dx.doi.org/10.3390/macromol3020011.

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A cycloaliphatic tetracarboxylic dianhydride, octahydro-2,3,6,7-anthracenetetracarboxylic dianhydride (OHADA) was synthesized to obtain novel colorless polyimides (PIs). Herein, approaches for decolorizing an OHADA prototype and simplifying the entire process are described, and a plausible steric structure for OHADA is proposed. The polyaddition of OHADA and 2,2′-bis(trifluoromethyl)benzidine (TFMB) was unsuccessful; specifically, the reaction mixture remained inhomogeneous even after prolonged stirring. However, the modified one-pot process was applicable to the OHADA/TFMB system. The isolated PI powder form, as well as those for the other OHADA-based PIs, was highly soluble in numerous solvents and afforded a homogeneous and stable solution with a high solid content (20–30 wt%). Solution casting produced a colorless and ductile PI film with a very high glass transition temperature (Tg~300 °C). Furthermore, the OHADA/TFMB system exhibited remarkable thermal stability compared with those of the other related TFMB-derived semi-cycloaliphatic PIs. However, contrary to our expectations, this PI film did not exhibit a low linear coefficient of thermal expansion (CTE). This PI film also possessed excellent thermoplasticity, probably reflecting its peculiar steric structure. The use of an amide-containing diamine significantly enhanced the Tg (355 °C) and somewhat reduced the CTE (41.5 ppm K−1) while maintaining high optical transparency and excellent solubility.

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5

Fontaine, Marcel. "Les objectifs de lharmonisation du droit des contrats Deux projets OHADA et les Principes OHADAC: objectifs contrastés." European Review of Private Law 24, Issue 3/4 (June 1, 2016): 393–408. http://dx.doi.org/10.54648/erpl2016026.

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Abstract: The trend towards harmonization of contract law is increasingly developing, but orientations may be very different, due not only to the respective contexts, but also to the nature of objectives pursued. The present essay describes and compares three recent harmonization projects, two in the African context of the Organisation pour l’harmonisation en Afrique du droit des affaires (OHADA), the third one initiated by the Organisation pour l’harmonisation du droit des affaires dans la Caraïbe (OHADAC). The first African project, as requested by the Council of Ministers of OHADA, took strong inspiration from the UNIDROIT Principles, as the intention was to elaborate a modern instrument apt to attract investors. This project, however, has not been adopted, in particular because of a marked reluctance to depart from the French legal tradition, which is prevailing in most (but not all) member States. An alternative project, based on a private initiative, is in the process of being elaborated, with the view to remain within the dominant legal tradition and to avoid disorienting practitioners. As to the project that has just been prepared in the framework of OHADAC, it takes much inspiration from existing uniform law instruments, including the UNIDROIT Principles. At the same time, it is mainly concerned not to retain rules which could appear to be unacceptable in certain parts of a region where the legal systems are very diverse.

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6

Nguru, Aristide Kahindo. "THE ATTITUDE OF OHADA LAW COUNTRIES TOWARDS THE CISG." Journal of Law, Society and Development 3, no. 1 (September 12, 2016): 99–114. http://dx.doi.org/10.25159/2520-9515/1090.

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Disparities in national laws are likely to result in uncertainty which, in turn, creates obstacles to international commerce. It is acknowledged that strong investment flows cannot be achieved without a secure legal and commercial environment. Mindful of such a need, states decided to harmonise sales law internationally. To this end, in 1980 they adopted the United Nations Convention on Contracts for the International Sale of Goods known as the Vienna Sales Convention or the CISG. The CISG has led a number of countries, including the Organisation for the Harmonisation of Business Law in Africa (OHADA) law states, to modernise their local sales law. However, only three of 17 countries that constitute the OHADA community have ratified the CISG. OHADA law countries give the impression of favouring a more regional approach to the unification of sales law rather than the CISG’s global approach by implementing a local Commercial Uniform Act. Their indifference towards the CISG is not without consequences for commerce in the OHADA region. This article seeks to demonstrate that the lack of ratification of a universal convention, as for example the CISG, poses a danger to commercial dealings. It also intends to show that the CISG is not hostile to regional uniform sales laws of the OHADA Commercial Uniform Act type. It concludes that OHADA countries do not need to be afraid of their acceptance of the CISG and recommends that it be ratified.

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7

Monsenepwo, Justin. "Quo vadis, OHADA Private International Law?" Uniform Law Review 26, no. 2 (June 1, 2021): 345–76. http://dx.doi.org/10.1093/ulr/unab020.

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Abstract Twenty-eight years after the creation of the Organization for the Harmonization of Business Law in Africa (OHADA), private international law remains a “Cinderella subject” in western and central Africa. Indeed, there are no coherent sets of rules regarding the law applicable to contractual obligations, international jurisdiction, as well as the recognition and enforcement of foreign judgments under OHADA law. This article contends that the main reason behind the lesser importance given to private international law in the OHADA region can be found in OHADA’s unification technique itself: OHADA unifies (and does not merely harmonize) business law. Its Uniform Acts are directly applicable and overriding in all the Member States; therefore, one could (erroneously) think that courts would never have to grapple with difficult questions as to which Member State’s law would apply to a dispute falling within the scope of a Uniform Act, as the laws of all the Member States would yield the same results. This article demonstrates that the Uniform Acts are incomplete either because they contain gaps or because they sometimes refer to the national legislations of the Member States. Thus, the unification of the substantive rules does not eliminate the need for the existence and the unification of conflict-of-laws rules. Moreover, this article provides a tour d’horizon of the existing seldom private international law rules under OHADA law. Additionally, it suggests new avenues for the development of a future OHADA legislation on the law applicable to contractual obligations, international jurisdiction, as well as the recognition and enforcement of foreign judgments.

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8

Ndjetcheu, Louis. "Social Responsibility and Legal Financial Communication in African Companies in the South of the Sahara." International Journal of Innovation in the Digital Economy 4, no. 4 (October 2013): 1–17. http://dx.doi.org/10.4018/ijide.2013100101.

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In an environment marked by growing claims regarding corporate social responsibility (CSR), debates on governance show the need for taking into account all the legitimate involved parties of the company within the framework of the legal or voluntary financial communication (Dowling and Pfeffer, 1975; Lind B lom, 1994; Gray et al.., 1995). If the accounting regulation, the laws and the rules in western countries require the consideration of the environmental aspects in the accounts and the annual reports of companies (Law NRE, Art 116, 2001), paradoxically in Africa, the OHADA accounting law remains silent on the problems of management generated by this CSR. Is this disinterest for the CSR justified for the OHADA accounting law? Does it mean that the CSR is excluded from African companies? Does it mean that in the OHADA zone the companies are in advance compared to the accounting legislation? In other words, is the OHADA accounting law still relevant to play its role of macroeconomic regulator? This paper examines the evaluations of the social and environmental impacts of the activities of companies and their integration in final accounts for a reliable, true financial communication and reflecting a true and fair view in the OHADA zone.

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9

Ayikaba, Jules Masuku. "Portée du principe de la représentation obligatoire par avocat devant la Cour Commune de Justice et d’arbitrage (CCJA) à l’aune de la pratique jurisprudentielle." Recht in Afrika 26, no. 1 (2023): 55–69. http://dx.doi.org/10.5771/2363-6270-2023-1-55.

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The law of the Organization for the Harmonization of Business Law in Africa (OHADA) enshrines the principle of compulsory representation by lawyer before its High Court, the Common Court of Justice and Arbitration (CCJA). It follows from this principle that any appeal before the CCJA and any related procedural document such as the reply or replication, not signed by a lawyer belonging to a Bar in the OHADA geographical area, are to be declared inadmissible. Notwithstanding the explicit consecration of this principle in OHADA law, the CCJA has been called upon on many occasions to define its contour. This paper examines the interpretation of this principle by this court. It first notes the scope of this principle as defined by the CCJA in relation to the criteria retained for the exercise of the ministry of counsel before its jurisdiction. Finally, it dwells on its jurisprudence concerning the form and statements of the special mandate to be given to the lawyer, on the one hand, and on the legal consequences attached to it, on the other hand. It concludes by pointing out that OHADA law, and the High Court in its jurisprudential practice, are more flexible and better adapted to the obligation of representation by a lawyer than the law of certain OHADA member states.

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10

Joachim, Nyasseu Emma, Yepdo Florentin Gaël, Tatang Atabonfack Pulchérie Léonie, and Cheguem Shupo Davine Myskinole. "Adoption des normes IFRS dans l’espace OHADA : Fondement théorique, intérêt et enjeux." International Journal of Financial Accountability, Economics, Management, and Auditing (IJFAEMA) 3, no. 6 (November 15, 2021): 1031–46. http://dx.doi.org/10.52502/ijfaema.v3i6.186.

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Du fait des changements profonds qu’apportent les nouveaux concepts sur lesquels se base le référentiel de l’IASB, le passage aux normes IFRS a été qualifié d’une révolution comptable. Le but d’harmonisation de cette institution se réalise à travers la diffusion mondiale progressive des normes IFRS. Toutefois, les entreprises de la zone OHADA sont concernées par ce changement. Compte tenu de la rareté des travaux de recherche dans le domaine, nous essayons d’analyser à travers ce papier, l’adoption de telles normes en contexte OHADA. Pour y parvenir, cet article rappelle le mécanisme de passage aux normes IFRS dans l’espace OHADA, étudie ensuite l’intérêt pour les entreprises de cette zone et enfin met en évidence les enjeux liés à un tel projet. Les principaux résultats montrent que loin d’être un simple outil de présentation et de communication de l’information financière, les IFRS constituent pour les entreprises de la zone OHADA, un levier d’attraction des investisseurs et d’intégration économique.

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11

Douajni, G. K. "La vente commerciale Ohada." Uniform Law Review - Revue de droit uniforme 8, no. 1-2 (January 1, 2003): 191–200. http://dx.doi.org/10.1093/ulr/8.1-2.191.

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12

Boivin, Richard, and Pierre Pic. "L’arbitrage international en Afrique : quelques observations sur l’OHADA." Revue générale de droit 32, no. 4 (November 26, 2014): 847–64. http://dx.doi.org/10.7202/1027575ar.

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Avec le Traité relatif à l’Organisation pour l’harmonisation en Afrique du droit des affaires (OHADA) de 1993, l’Acte uniforme relatif au droit de l’arbitrage et le Règlement d’arbitrage de la Cour commune de justice et d’arbitrage (CCJA) de 1999, l’arbitrage international a fait une entrée remarquée en Afrique francophone. Dans cet article, les auteurs esquissent une vue d’ensemble du fonctionnement et des mécanismes de l’arbitrage OHADA.

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13

Sita, Gloria Lubaki. "Le défi de l’Organisation pour l’harmonisation en Afrique du droit des affaires face au développement des marchés financiers africains : Quid de la protection des investisseurs." Recht in Afrika 22, no. 2 (2019): 157–74. http://dx.doi.org/10.5771/2363-6270-2019-2-157.

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By the time the founding fathers of the Organization for the Harmonization of Business Law in Africa (OHADA) signed the Treaty of Port Louis, the financial markets in Western and Central Africa were embryonic. Nowadays the situation has changed and it seems appropriate to reconsider relationship between OHADA law and securities exchange markets. Indeed, OHADA's Community legislation has to deal with the securities markets covered and serve both the proper functioning of the market and the protection of investors. The uniform Act on Commercial Companies and Economic Interest Groupings contains provisions referring to specific financial rules. However, is this sufficient to earn the public trust? Financial market law is a complex discipline. If we supplement this the effort required for investors to find their way between the West African Economic and Monetary Union (WAEMU) or the Economic and Monetary Community of Central Africa (CEMAC) stock exchange law and national constraints throughout OHADA, the following question must be asked: How is the investor’s interest protected in this legal jungle? This paper tries to analyse the legal mechanisms of investor protection in the WAEMU Regional Stock Exchange and the Central African Stock Exchange, combining them with the uniform law for commercial companies of OHADA.

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14

Nedoumbaiel, Ramarde. "La Transformation De La Societe Civile En Societe Anonyme." Global Journal of Politics and Law Research 11, no. 3 (March 15, 2023): 11–30. http://dx.doi.org/10.37745/gjplr.2013/vol11n31130.

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Le code civil français de 1958, applicable au Tchad, en ses articles 1832 à 1873, n’a pas prévu la possibilité de la transformation d’une société civile en société anonyme. Pour des raisons stratégiques et économiques, le législateur OHADA a prévu une technique de changement de la forme de la société, aux fins de l’adapter aux exigences nouvelles des activités socio-économiques. Mais cette prévision législative semble restrictive. Elle n’a pas envisagé la transformation de la nature juridique de la société. La jurisprudence française, notre source d’inspiration, tante par moment de combler ce vide mais dans des conditions très restrictives. La clarification du législateur OHADA est souhaitable pour un développement plus harmonieux des affaires. La présente étude vise à esquisser la nécessité de la transformation de la société civile en société anonyme, dans l’espace OHADA, à partir de la jurisprudence française.

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Bashi Rudahindwa, Jonathan. "OHADA and the Making of Transnational Commercial Law in Africa." Law and Development Review 11, no. 2 (June 26, 2018): 371–95. http://dx.doi.org/10.1515/ldr-2018-0024.

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Abstract The Organisation for Harmonisation of Business Law in Africa (OHADA) was established in October 1993 with the ambitious aim of inciting economic development in its Member States. Through the adoption of Uniform Commercial Laws, the organisation is expected to create an enabling environment for business development, thereby providing for a path to economic growth and subsequent development. In light of this professed aim, both the transnational methodological approach and comparative law theories are used in this paper to critically analyse the various processes conducted under the OHADA banner and to engage in discussions on the highly debated role of law as a vehicle for development in sub-Saharan Africa. This exercise, which proves crucial in order to trace its origin within the global governance and law and development theories, allows us to present OHADA as a transnational legal system, while also highlighting both its strengths and limitations.

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Elvis Mua, Anang. "The Option of Participating on Meetings through Video Conferencing and Other Audiovisual Means: Is it Fit for the Purpose?" Commonwealth Law Review Journal 08 (2022): 346–57. http://dx.doi.org/10.55662/clrj.2022.806.

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The OHADA Uniform Act on Commercial Companies has since 2014 made amendments relating to the good governance of public limited companies. These amendments are aimed at improving the functioning of the board of directors, bolster shareholders rights and transparency. To improve transparency and traceability of the board of directors activities, the OHADA legislator has introduced the option for directors and shareholders to participate in board meetings and general meetings through videoconferencing or any telecommunication technology. The OHADA Legislator has been applauded for this innovation especially given the fact that shareholders and directors now have the opportunity to participate in the activities of the company meetings whenever they are met with unforeseen circumstances such as the covid 19 pandemic that made governments to restrict movements and gatherings. Our analyses of this provision of the Uniform Act on Commercial Companies, allowing directors and shareholders to attend meetings through videoconferencing and other telecommunication technologies is fit for the purpose of improving the functioning of the board of directors. However, this innovation has some drawbacks that have curtailed it effectiveness. This does not only stem from the fact that the OHADA Legislator makes it optional for companies but also by the fact that there are frequent power failures and high internet cost in Africa as well as sudden technical faults and distracted attendees.

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17

Douajni, Gaston Kenfack. "Recent Developments in OHADA Arbitration." Journal of International Arbitration 23, Issue 4 (August 1, 2006): 363–73. http://dx.doi.org/10.54648/joia2006024.

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18

Takafo-Kenfack, Didier, and Ibrahim Ndam. "Retour sur la réglementation des conflits d’intérêts dans l’acte uniforme relatif au droit des sociétés commerciales et du groupement d’intérêt économique." Revue de la recherche juridique, no. 2 (March 27, 2024): 1095–124. http://dx.doi.org/10.3917/rjj.197.1095.

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Afin d’éradiquer les conflits d’intérêts ou, à tout le moins, d’en réduire les risques de survenance et promouvoir une meilleure gouvernance d’entreprise, le législateur OHADA a institué un corpus de règles en la matière. À la première observation, on peut hâtivement conclure que les objectifs poursuivis par le législateur africain ont été atteints dans les marges significatives. Substantiellement, il n’en est rien, les règles établies s’étant révélées relativement lacunaires et insuffisantes pour lutter efficacement contre ces conflits. Ce résultat mitigé incite à envisager une refonte du régime juridique des conflits d’intérêts si on veut maîtriser une telle gangrène dans l’espace OHADA.

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19

Mua, Anang Elvis. "Measures to Ensure Better Performance of Duties by Directors under the OHADA Uniform Act on Commercial Companies: Prospects and Challenges." Journal of Legal Studies & Research 08, no. 02 (2022): 238–72. http://dx.doi.org/10.55662/jlsr.2022.8202.

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The OHADA Uniform Act on Commercial Companies and Economic Interest Groups, like other corporate laws in the world seeks to ensuring and enhancing brilliant corporate performance within the OHADA zone. To achieve this, the OHADA Legislator has included in the Uniform Act on Commercial companies provisions that are obligations or duties imposed on corporate directors. To ensure that corporate directors perform their duties better, the Uniform Act contains measures aimed at controlling and supervising directors while performing their duties. However, global events concerning high profile corporate failures such as Enron, Fat Cat, and AT&T have not only put to question the effectiveness of directors duties but equally the effectiveness of the supervision and control mechanism put in place to ensure better performance of duties. This work therefore looks at how the OHADA legislator responds to these issues, by examining the effectiveness of the measures adopted to keep directors under control when performing their duties, bring out the potentials and limitations of these measures and make proposals that will guarantee it effectiveness. To do this, we used the analytical approach where we analyzed those Provisions of the Uniform Act on commercial companies that are concerned with control and supervision of directors, other legal texts, court decisions and textbooks relating to directors duties. We found that the supervision and control techniques under the Uniform Act are effective but can only be guaranteed if directors are not allowed to accumulate offices and functions, ensure proper separation of management and control, improving the audit process and including other external measures such as banks and insurance companies to enforce the performance of duties by directors.

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Koïta, Yacouba-Sylla. "La violence économique dans l’espace OHADA." Revue internationale de droit économique XXXIV, no. 3 (June 22, 2021): 297–318. http://dx.doi.org/10.3917/ride.343.0297.

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21

Gatsi, Jean. "La jurisprudence, source du droit OHADA." Revue internationale de droit comparé 64, no. 2 (2012): 477–500. http://dx.doi.org/10.3406/ridc.2012.20084.

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22

Saadani, Sherif El. "Communication : OHADA, a Continent-wide Perspective." Uniform Law Review 13, no. 1-2 (January 1, 2008): 485–88. http://dx.doi.org/10.1093/ulr/13.1-2.485.

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23

Tadjudje, Willy. "Harmonization (or rather Standardization) of Cooperative Law in the OHADA Zone: What is the Result after Ten Years of Implementation of the Uniform Act?" CIRIEC-España, revista jurídica de economía social y cooperativa, no. 39 (February 4, 2022): 67. http://dx.doi.org/10.7203/ciriec-jur.39.21987.

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The Uniform Act related cooperative societies (UA-COOP) is the main source of cooperative law in all the seventeen States parties to the OHADA founding Treaty. Ten years after its entry into force (2011-2021), the aim of this study is to assess the level of enforcement of this Act. More concretely, the aim is to compare the state of cooperative law at the time of the entry into force of the UA-COOP (2011) with the current situation (in 2021). Such a comparison should make it possible to assess the contribution of the UA-COOP to the development of cooperative law and strengthening of national cooperative movements in the OHADA zone.

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24

Moutil, Firmin Ghislain. "L’inscription de l’hypothèque en droit des sûretés OHADA." Uniform Law Review 25, no. 1 (March 1, 2020): 109–24. http://dx.doi.org/10.1093/ulr/unaa008.

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Abstract L’inscription peut-elle être perçue comme une condition de validité de l’hypothèque ? L’acte uniforme donne une réponse imprécise. Aux termes de l’article 206 de l’AUS, « Tant que l’inscription n’est pas faite, l’acte d’hypothèque est inopposable aux tiers et constitue, entre les parties, une promesse synallagmatique qui les oblige à procéder à la publicité ». L’examen de cette disposition laisse voir qu’au-delà du rôle de publicité assigné à l’inscription hypothécaire, le législateur OHADA tend à faire aussi de l’inscription une condition implicite de validité de l’hypothèque en considérant l’hypothèse comme étant une promesse synallagmatique en l’absence de l’inscription, ce d’autant qu’en l’absence d’inscription de l’hypothèque consentie, le créancier reste chirographaire. Une telle ambivalence de l’article 206 de l’AUS pourrait être, non seulement sujette à de nombreux contentieux, mais aussi à l’origine du détournement de l’objet de l’inscription. Pour se prémunir de tout ceci, la meilleure approche pour le législateur OHADA pourrait consister en la réécriture de l’article 206 de l’AUS afin de lever toute équivoque sur la nature de l’inscription qui demeure avant tout une exigence de publicité et non une condition de formation de la convention d’hypothèque en l’absence de laquelle la convention d’hypothèque est nulle entre le créancier bénéficiaire d’hypothèque et le constituant. Mots-clés: Inscription, hypothèque, garantie immobilière, sûreté, droit OHADA Can registration be seen as a condition of validity of the mortgage? The uniform act gives an imprecise answer. According to Article 206 of the AUS, “As long as the mortgage deed is not registered, it shall not be binding on third parties and shall constitute to the parties thereto an exchange of promises which shall impose on them the obligation to have the deed registered” The review of this provision shows that beyond the advertising role assigned to mortgage registration, the OHADA legislator also tends to make the registration an implied term of validity of the mortgage by considering the hypothesis as being a synallagmatic promise in the absence of registration, especially since in the absence of registration of the hypothec granted, the creditor remains unsecured. Such an equivalence of Article 206 of the UAS could be not only subject to many litigations, but also to the misappropriation of the object of registration. To guard against all this, the best approach for the OHADA legislator could be to rewrite Article 206 of the UAS to remove any ambiguity about the nature of the listing, which remains primarily a requirement for publicity, not a formal condition of the mortgage agreement in the absence of which the mortgage agreement is void between the mortgage beneficiary and the grantor.

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Georges, Wandji, and Akoso Wilfred Nebasi. "Situation of Earning Management After Revision of the Ohada Accounting Standards Adopted on January 26, 2017." Law and Economy 1, no. 4 (November 2022): 47–66. http://dx.doi.org/10.56397/le.2022.11.07.

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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.

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Herbots, Jacques. "Les contrats commerciaux OHADA dans une perspective congolaise. Vers un droit général commun des obligations contractuelles?" European Review of Private Law 23, Issue 1 (February 1, 2015): 47–80. http://dx.doi.org/10.54648/erpl2015004.

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Abstract: The economists agree that actually the African economies did take off. A further growth, however, needs investments. Attracting these investments is precisely one of the purposes of the African Union with her 54 Member States and of - in a geographically more limited area - the OHADA, the organization for the harmonization of business law in mainly French-speaking Africa. The originality of the OHADA consists in the adoption of uniform Acts, which apply in all 17 Member States. It is only fair to say that through these uniform statutes the influence of France and that of the French juridical culture are perpetuated in Africa. In this paper, the OHADA legislation is described, more specifically from the perspective of one of the Member States, namely the Democratic Republic of Congo, the former Belgian colony. An overview of the uniform Acts relating to the following commercial contracts is given: sale, arbitration agreement, carriage of goods by land, lease for professional purposes, lease of the management of a business, agency and brokerage, pledge, surety, and other guarantees. The uniform Acts modernize the outdated law of the Member States. Some of the introduced innovations are the Trade and Personal Property Credit Register and the Trustee for the guarantees. The French law as it stands in our days (including e.g. the trust-like device of the "fiducie") serves as a model, but so does the United Nations Convention on Contracts for the International Sale of Goods (CISG) and the UNIDROIT Principles. The latter is not faithfully followed, though. For instance, the remedy of the anticipatory breach (provided for in the CISG) did disappear out of the revised uniform Act relating to the general commercial law. The unilateral avoidance for breach of contract (provided for in the UNIDROIT Principles), on the other hand, is only by exception allowed and the exceptional circumstances are not defined. The creditor must normally thus apply to the court for an order resolving the contract. The non-commercial special contracts continue to be regulated by the national law of each Member State. This can produce odd effects, so is the ownership of the goods sold transferred to the buyer at the very moment of the agreement of the contracting parties according to the Congolese Civil Code, while the ownership of the goods sold in Congo by commercial contract takes place at the moment of the delivery since the joining of the OHADA. In the present state of affairs, the general law of contracts (as opposed to the OHADA special rules for the different nominate contracts) remains also part of the national law of the Member States. Obviously, this has to change by all means, if one wants the harmonization of the commercial contracts. This article deals therefore also with a text that should become the cornerstone of the OHADA legislation, i.e., the preliminary draft on general contract law. It follows as close as possible the UNIDROIT Principles and there are good reasons for this, as explained by the draughts man professor M. Fontaine. Unfortunately, this draft is momentarily blocked off backstage by some lawyers steeped in the myth of the French legal culture. It may indeed seem hard to imagine, for instance, that the causa disappears! But then also does the consideration in the UNIDROIT Principles.

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Osée, Hanko. "The Quality of External Audit in OHADA Space: A Qualitative Study with Board of Director’s Members’ Perception as Understanding Variable." Applied Finance and Accounting 2, no. 2 (February 22, 2016): 11. http://dx.doi.org/10.11114/afa.v2i2.1309.

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Audit quality has been evaluated in academic literature accordingly with auditor qualities, due to the difficulties of observing auditing technical process itself. The qualities of a good auditor are then competence and independence, sine qua none conditions of audit quality. That approach is otherwise valid only if there is a valuable framework like stock market where auditor’s competence and independence could be observed. In OHADA space countries, the financial market is approximately off. It is therefore impossible to assess audit quality the way it has been done in prior literature. This study suggests a new approach of assessing audit quality in OHADA countries in relation with audit committees member’s perception of auditing process. Using an innovative qualitative approach inspired from Manita (2008), the results suggest to take into account the auditor’s knowledge of the company, the relevance of the identified zone of risks and the degree of communication with the board of directors.

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Pączek, Jarosław. "Enforcement of Arbitral Awards in Africa – 30 Years of OHADA. Strengths, Weaknesses and Opportunities." Przegląd Prawa Egzekucyjnego 2023, no. 11 (November 27, 2023): 5–21. http://dx.doi.org/10.62627/ppe.2023.041.

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The enforcement of arbitral awards on a global scale is regulated by a system of many international conventions, the most important of which are the New York Convention on the Recognition and Enforcement of Foreign Arbitral Awards of 1958 and the Washington Convention on the Settlement of Investment Disputes between States and Nationals of Other States of 1965. The vast majority of African states are parties to one or both of these conventions; however, some states on the African continent, historically under the influence of French law, have developed their own transnational legal system and have done so within a community called OHADA. This community is currently celebrating its 30th anniversary, and on this occasion, this article attempts to discuss the basic issues related to the functioning of the aforementioned system in the context of the enforcement of arbitral awards. For comparative purposes, the article also refers to selected case law issued on African territory outside the OHADA community.

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29

Tamkam Silatchom, Guy Armel. "L’acquisition du statut d’entreprenant-commerçant en droit OHADA." Uniform Law Review 25, no. 4 (December 1, 2020): 496–511. http://dx.doi.org/10.1093/ulr/unaa030.

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Abstract Les conditions d’acquisition de la qualité d’entreprenant-commerçant présentent des particularités au moment de l’entrée dans le cadre de l’entreprenant. Ainsi, contrairement au statut du commerçant qui est ouvert tant aux personnes physiques, qu’aux personnes morales, le statut d’entreprenant est exclusivement réservé aux personnes physiques et la déclaration au RRCM est simplifiée. Mais, au moment de l’exercice de l’activité commerciale, les conditions se rapprochent de celles du commerçant. Cet état de chose fait que les frontières des deux statuts sont poreuses et l’on pourra s’interroger sur l’opportunité de leur distinction.

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30

Bampoky, Boniface. "Les difficultés de normalisation comptable dans l’espace OHADA." ACCRA N°5, no. 2 (2019): 25. http://dx.doi.org/10.3917/accra.005.0025.

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31

Monsenepwo, Justin. "Vereinheitlichung des Wirtschaftsrechts in Afrika durch die OHADA." Rabels Zeitschrift für ausländisches und internationales Privatrecht 84, no. 1 (2020): 97. http://dx.doi.org/10.1628/rabelsz-2020-0005.

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32

Algadi, Aziber Seïd. "Cession judiciaire et principes contractuels en droit OHADA." Revue internationale de droit comparé 60, no. 1 (2008): 45–60. http://dx.doi.org/10.3406/ridc.2008.19575.

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33

Tricot, Daniel. "Le droit OHADA au soutien de l’entreprise agricole." Uniform Law Review 17, no. 1-2 (January 2012): 171–76. http://dx.doi.org/10.1093/ulr/17.1-2.171.

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34

Kouam, Siméon Patrice. "Les mirages de l’hypothèque conventionnelle en droit OHADA." Uniform Law Review - Revue de droit uniforme 20, no. 2-3 (August 2015): 296–324. http://dx.doi.org/10.1093/ulr/unv019.

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35

Dicko, Saidatou, and Anne Fortin. "IFRS adoption and the opinion of OHADA accountants." Afro-Asian J. of Finance and Accounting 4, no. 2 (2014): 141. http://dx.doi.org/10.1504/aajfa.2014.063746.

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36

Toko, Jérémie, and Kadouamaï Souleymanou. "Le Franc CFA et le système comptable OHADA." La Revue des Sciences de Gestion 249-250, no. 3 (2011): 41. http://dx.doi.org/10.3917/rsg.249.0041.

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37

TOGO, Pierre. "LE MECANISME DE FUSION-ABSORPTION DES SOCIETES COMMERCIALES AU REGARD DU DROIT OHADA." Kurukan Fuga 2, no. 8 (December 31, 2023): 138–50. http://dx.doi.org/10.62197/vefg2884.

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La fusion-absorption l’opération par laquelle une ou plusieurs sociétés transmettent à une autre, leur patrimoine entier, actif et passif compris, leurs apports sont rémunérés par l’attribution des droits sociaux représentatifs. Ce mécanisme qui conduit à la dissolution de la société absorbée et au renforcement économique de la société absorbante pose une problématique, tant sur le sort des créanciers et travailleurs de la société absorbée que sur le mode de gestion et le régime fiscal applicable à la société absorbante. L’objectif général de cette étude conduit à résoudre les difficultés des sociétés et renforcer d’autres par le biais de la fusion. Le cadre théorique de cette étude tient au fait que le droit OHADA prévoit la dissolution de la société absorbée par la fusion. Pour mener cette étude, les recherches documentaires sont les ouvrages généraux, les textes législatifs et communautaires sans oublier la webographie et les interviews. Ladite étude a abouti à des résultats car, celle absorbée est dissoute mais pas liquidée. Cette dernière augmente son capital et garantit les droits des créanciers et des salariés sans faire l’objet d’une nouvelle immatriculation ; cette opération connait une procédure et un régime fiscal ; mais en cas d’irrégularités, des sanctions sont prévues

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38

Akam Akam, André. "La responsabilité civile des dirigeants sociaux en droit Ohada." Revue internationale de droit économique XXI, 2, no. 2 (2007): 211. http://dx.doi.org/10.3917/ride.212.0211.

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39

Bampoky, Boniface. "La perception du processus de normalisation OHADA au Sénégal." Vie & sciences de l'entreprise N°206, no. 2 (2018): 141. http://dx.doi.org/10.3917/vse.206.0141.

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40

Ondze, Stani. "La proportionnalité dans le droit des sociétés commerciales OHADA." Revue de la recherche juridique, no. 2 (March 27, 2024): 1011–38. http://dx.doi.org/10.3917/rjj.197.1011.

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La proportionnalité est un principe tentaculaire, qui ignore les frontières entre les disciplines juridiques. En droit des sociétés, elle n’a pas de périmètre uniforme, ce qui complique l’appréhension de ses manifestations. Cette étude vise alors à s’interroger sur le rôle de la proportionnalité en droit des sociétés commerciales OHADA. À l’analyse, la proportionnalité n’est pas indifférente aux dynamiques du droit des sociétés qui opposent l’intérêt de la société à ceux des membres du groupement. Transcendant cette opposition, elle apparaît à la fois comme un instrument de protection des intérêts des associés, et comme un instrument de protection de l’intérêt de la société.

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41

OUSMANOU, Alim. "Système Comptable OHADA face aux défis de la finance verte." Journal of Academic Finance 11, no. 1 (June 30, 2020): 139–50. http://dx.doi.org/10.59051/joaf.v11i1.341.

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Les enjeux environnementaux et la prise de conscience des dérèglements climatiques poussent de nos jours les entreprises à s’adapter à un nouveau contexte, en limitant leurs émissions nocives et en investissant dans des projets soutenables et respectueux de l’environnement. Ainsi, elles peuvent bénéficier d’une manne de financement, appelé financement vert, adapté à leur engagement. L’émergence de ce nouveau mode de financement interpelle aussi bien les professionnels que des chercheurs. De ce fait, l’objet de ce travail est de faire une analyse conceptuelle de la contribution du système comptable OHADA dans la réduction de l’asymétrie informationnelle dans le cadre du contrat de financement vert. Pour ce faire, deux théories ont été mobilisées : la théorie du signal et la théorie des coûts de transactions. Dans un premier temps, s’appuyant sur la théorie du signal, il apparaît que le système comptable OHADA peut être un outil de signalisation capable d’agir sur le risque de la sélection adverse. Dans un second temps, se basant sur la théorie des coûts de transactions, il peut être considéré comme un arrangement institutionnel équivalent à l’internalisation capable de réduire le risque d’aléa moral et l’opportunisme des dirigeants dans le cadre du contrat de financement vert.

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42

Tadjudje, Willy. "La coopérative financière et la politique d’uniformisation du droit Ohada." Revue internationale de l'économie sociale: Recma, no. 330 (2013): 72. http://dx.doi.org/10.7202/1019458ar.

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43

Bakhoum, Mor. "Perspectives africaines d'une politique de la concurrence dans l'espace OHADA." Revue internationale de droit économique XXV, no. 3 (2011): 351. http://dx.doi.org/10.3917/ride.253.0351.

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44

Kood, Mahutodji Jimmy Vital. "Aperçu général de lactuel régime de larbitrage OHADA." ASA Bulletin 36, Issue 4 (December 1, 2018): 846–65. http://dx.doi.org/10.54648/asab2018090.

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45

Etoula Essoh, Clotilde. "Regard sur le statut du dirigeant social en droit OHADA." Uniform Law Review - Revue de droit uniforme 21, no. 2-3 (August 2016): 309–31. http://dx.doi.org/10.1093/ulr/unw025.

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46

Toé, Jean Yado. "Current Problems Raised by the Harmonisation Process Within OHADA (Abstract)." Uniform Law Review 13, no. 1-2 (January 1, 2008): 37. http://dx.doi.org/10.1093/ulr/13.1-2.37.

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47

Manzanza Lumingu, Yves-Junior, and Jules Masuku Ayikaba. "Accessibilité des sociétés commerciales de droit étranger à l'espace OHADA." Rabels Zeitschrift für ausländisches und internationales Privatrecht 87, Online First (2023): 1. http://dx.doi.org/10.1628/rabelsz-2024-0008.

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48

Womdjou, Francis. "L’échange d’arguments autour de l’élaboration du droit économique à partir du Traité mettant en commun les listes des matières d’affaires*." Uniform Law Review 24, no. 3 (August 1, 2019): 484–96. http://dx.doi.org/10.1093/ulr/unz025.

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Abstract The cooperation between universities inside or outside the Francophonie network is the main methodological approach proposes in this article. This cooperation is effective between Canada, Belgium and France and some OHADA member States; the plan is to extend this cooperation to European Union where researchers are working to write European Business Law. In Africa as in Europa, this cooperation can enable the exchange of arguments on how to write Business Law accepted by all the parties.

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49

DJIEUFACK, Roland. "Hardship or Impossibility in a Contract of Sale of Goods under the OHADA Law: A Sound or Confused Drafting?" INTERNATIONAL COMMERCE & LAW REVIEW 98 (May 31, 2023): 1–19. http://dx.doi.org/10.35980/krical.2023.5.98.1.

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50

Ekoume Francis Guillaume, Moukete. "« Haro sur le juge statuant à bref délai en droit OHADA »." Uniform Law Review 25, no. 2-3 (August 1, 2020): 351–71. http://dx.doi.org/10.1093/ulr/unaa014.

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