Showing 1 - 10 of 19
What is a rational decision-maker supposed to do when facing an unfamiliar problem, where there is uncertainty but no … decision making. Comment un décideur rationnel est-il censé réagir face à un problème qui ne lui est pas familier lorsqu … de l'information qu'ils ne possèdent pas dans leur prise de décision. …
Persistent link: https://www.econbiz.de/10005100945
The objective of this paper is to look into the probability that, given the choice, corporate groups would opt for taxation on a consolidated basis. Consolidation would allow them to offset losses crossborder but remove the opportunity to exploit international tax-rate differentials between...
Persistent link: https://www.econbiz.de/10011183683
Using a large sample of European firms that mandatorily adopted IFRS, this paper assesses how firm-level governance, as proxied by board attributes, and country-level enforcement interplay in affecting financial reporting quality. Financial reporting quality is assumed to have three dimensions:...
Persistent link: https://www.econbiz.de/10011183723
We consider the cost of providing incentives through tournaments when workers are inequity averse and performance … envy depending on the costs of assessing performance. More envious employees are preferred when these costs are high, less … à la mesure de la performance. Lorsque ces coûts sont élevés, le principal préférerait des travailleurs plus envieux; à …
Persistent link: https://www.econbiz.de/10005100711
We attempt to answer the following questions: What are the revaluation effects and the impact on performance … liberalization across firms. Large firms tend to exhibit large revaluation effects, insignificant change in performance, large …, improved performance, smaller decline in volatility and decreases in correlation after liberalization. These results hold after …
Persistent link: https://www.econbiz.de/10005100936
This paper investigates the relationship between organizational fit and performance. More specifically internal … between the level of internal coherence and firm performance is assessed in the specific context of SMEs. Results derived from … a particular form of theoretical approach based on fit as gestalt suggest that fit and performance must be interpreted …
Persistent link: https://www.econbiz.de/10005417586
In order to choose the proper size of an infrastructure and to save as much as possible on investment costs, it is necessary for the responsible party (the Centre in the language of this report) to have access to information that is typically known only by some agents or partners who may use...
Persistent link: https://www.econbiz.de/10005079446
The possibility of measuring and comparing sustainability performance is generally taken for granted in management … purpose of this article is to question this basic assumption by analyzing the comparability of sustainability performance … sustainability performance, drawing attention to the main reasons that make it very difficult if not impossible to establish a …
Persistent link: https://www.econbiz.de/10008562678
réglementations environnementales sur la performance d'affaires, en affirmant que des politiques environnementales bien conçues …
Persistent link: https://www.econbiz.de/10008511751
Most of the analyses of small firms' decision to seek outside equity financing and the conditions thereof have …. These public issuers can be considered low quality firms with poor operating performance. Managers issue equity before a … large decrease in operating and stock market performance. Individual investors do not price the stocks correctly around the …
Persistent link: https://www.econbiz.de/10008542598