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Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model
Ding, Yuan; Richard, Jacques; Stolowy, Hervé - HAL - 2008
The objective of this paper is to illustrate that the change in shareholders' attitude towards firms (from stakeholder model to shareholder model) influences the accounting treatments of goodwill. Our study is based on four countries (Great Britain, the United States, Germany, and France) and...
Persistent link: https://www.econbiz.de/10009151311
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Why is the gender wage gap in Japan so large compared with France? : a comparison based on decomposition analysis
Hori, Haruhiko; Nohara, Hiroatsu - HAL - 2006
countries : France, an industrialized country where the disparities between sexes are outstandingly small, and Japan, where they … are particularly large. It is also proposed to explore the reasons why the male/female wage gap is so large in Japan in … markets in Japan and France. When it comes to the gender wage gaps, it is necessary to take the general structure of wages and …
Persistent link: https://www.econbiz.de/10008790464
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Liquidity Squeeze, Abundant Funding and Macroeconomic Volatility
Kharroubi, Enisse - Bank for International Settlements (BIS) - 2015
This paper studies the choice between building liquidity buffers and raising funding ex post, to deal with liquidity … shocks. We uncover the possibility of an inefficient liquidity squeeze equilibrium. Agents typically choose to build smaller … liquidity buffers when they expect cheap funding. However, when agents hold smaller liquidity buffers, they can raise less …
Persistent link: https://www.econbiz.de/10011210514
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Rediscovering the macroeconomic roots of financial stability policy: journey, challenges and a way forward
Borio, Claudio - Bank for International Settlements (BIS) - 2011
The recent financial crisis has triggered a major rethink of analytical approaches and policy towards financial stability. The crisis has encouraged a sharper focus on systemic risk, the inclusion of a financial sector in macroeconomic models, a shift from a microprudential to a macroprudential...
Persistent link: https://www.econbiz.de/10009320630
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Monetary policy, risk-taking channel and income structure: an empirical assessment of the French banking system
Eid, Samer - HAL - 2011
of assets, income and cash flows, or the abundant liquidity at a low cost. This paper studies the risk behavior of the …
Persistent link: https://www.econbiz.de/10010898454
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Transition to Equilibrium in International Trades
Giraud, Gaël; Rochon, Céline - HAL - 2010
Theory of Money holds provided the economy is not trapped in a liquidity hole. The traditional theory of comparative …
Persistent link: https://www.econbiz.de/10010635004
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The financial turmoil of 2007-?: a preliminary assessment and some policy considerations
Borio, Claudio - Bank for International Settlements (BIS) - 2008
The unfolding financial turmoil in mature economies has prompted the official and private sectors to reconsider policies, business models and risk management practices. Regardless of its future evolution, it already threatens to become one of the defining economic moments of the 21st century....
Persistent link: https://www.econbiz.de/10005127685
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Does it pay to have friends? Social ties and executive appointments in banking
Berger, Allen N.; Kick, Thomas; Koetter, Michael; … - Deutsche Bundesbank - 2011
Social capital theory predicts individuals establish social ties based on homophily, i.e., affinities for similar others. We exploit a unique sample to analyze how similarities and social ties affect career outcomes in banking based on age, education, gender, and employment history to examine if...
Persistent link: https://www.econbiz.de/10010954916
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La RSE comme instrument de la gouvernance d'entreprise
Cézanne, Cécile; Rubinstein, Marianne - HAL - 2010
Après avoir mis en évidence les problèmes de gouvernance posés par la " nouvelle firme ", désintégrée verticalement et intensive en capital humain, nous avançons que la responsabilité sociale de l'entreprise (RSE) peut servir à réguler les rapports de force entre les partenaires...
Persistent link: https://www.econbiz.de/10009323659
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Private Equity investment performance : Do social ties between venture capitalists and CEOs matter
Bonnet, Christophe - HAL - 2001
Our area of interest is the relationship between Private Equity professionals and the CEOs of companies. Building on previous research on board-CEO relationship and on venture capital and management buyout governance, we aim at complementing the frequently used agency theory perspective by way...
Persistent link: https://www.econbiz.de/10010549128