IAFEI Quarterly - Special Issue

12 Materials contained in this publication may be freely quoted or reprinted, provided credit is given to the source : International Observatory of Management Control - DFCG – Decision Performance Conseil www.conseil-dpc.com 29.6% of the companies in the sample are listed. In 2016, the proportion of non-listed compa- nies was 75% compared to 70.4% this year. This result is consistent with the size - on average higher - of the firms represented in our sample. Revenue and headcount Companies with less than 250M$ of revenue represent over 63% of the sample (up by 2 points compared to 2016). Companies with less than 1,000 employees represent 60% of the sample (compared to 63% in 2016). As in 2016, the sample contains more mid size companies even if we count the listed companies (30% against 25% in 2016).