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More on the Impact of Bankruptcy Reform in Canada
Martel, Jocelyn - Centre Interuniversitaire de Recherche en Analyse des … - 1994
The0501n objective of the new Bankruptcy Act (Bill C-22) is to promote the use of financial reorganization in order to increase the chances of survival of businesses that are experiencing financial difficulties and, as a consequence, to save jobs. Data from a sample of 417 commercial...
Persistent link: https://www.econbiz.de/10005168996
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The Survival and Success of Canadian Penny Stock IPOs
Carpentier, Cécile; Suret, Jean-Marc - Centre Interuniversitaire de Recherche en Analyse des … - 2009
We analyze the survival and success of a large sample of Canadian penny stock initial public offerings (IPOs), launched mostly by small and unprofitable firms from 1986 to 2003. The failure rate of these IPOs is lower than the one observed in the U.S. for larger IPOs, probably because of lax...
Persistent link: https://www.econbiz.de/10005101053
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The CCCTB option an experimental study
Keser, Claudia; Kimpel, Gerrit; Oestreicher, Andreas - Centre Interuniversitaire de Recherche en Analyse des … - 2014
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
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The Influence of Country- and Firm-Level Governance on Financial Reporting Quality: Revisiting the Evidence
Bonetti, Pierre; Parbonetti, Antonio; Magnan, Michel - Centre Interuniversitaire de Recherche en Analyse des … - 2013
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
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Decision Making and Trade without Probabilities
Stecher, Jack; Lunawat, Radhika; Pronin, Kira; … - Centre Interuniversitaire de Recherche en Analyse des … - 2007
What is a rational decision-maker supposed to do when facing an unfamiliar problem, where there is uncertainty but no basis for making probabilistic assessments? One answer is to use a form of expected utility theory, and assume that agents assign their own subjective probabilities to each...
Persistent link: https://www.econbiz.de/10005100945
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Extracting value from information technologies / Tirer profit des technologies de l'information
Reich, Blaize Hornier; Aubert, Benoit A. - Centre Interuniversitaire de Recherche en Analyse des … - 2009
Understanding the relationship between information technology (IT) investments and productivity has been a challenge for researchers and a debated topic for managers and policy makers.<br><br>In CIRANO's Burgundy Report Extracting Value from Information Technologies, the authors review the relevant...
Persistent link: https://www.econbiz.de/10008568667
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Propagation des risques biotechnologiques : Le cas du maïs StarLink
Debuissy, Caroline - Centre Interuniversitaire de Recherche en Analyse des … - 2003
related to environmental risk factors, organizational risk factors and use of precautionary principle are discussed. Ce …
Persistent link: https://www.econbiz.de/10005838746
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The Twelve Principles of Incentive Pay
Boyer, Marcel - Centre Interuniversitaire de Recherche en Analyse des … - 2011
income generated almost regardless of risk, with negligent and faulty risk measurement and unjustified risk taking as …
Persistent link: https://www.econbiz.de/10009004914
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Do Increases in Environmental Risk Reduce Welfare? A Dynamic Game Perspective
Benchekroun, Hassan; Long, Ngo Van - Centre Interuniversitaire de Recherche en Analyse des … - 2013
We consider the effect of an increase in the risk from pollution. We show that in the case of a flow pollution, when … the number of players is sufficiently large, the result of Bramoulle and Treich, showing that a marginal increase of risk … in the neighborhood of a risk-free world is welfare-improving, holds even when we consider non-marginal increases in risk …
Persistent link: https://www.econbiz.de/10011183755
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RISQ+H Notwork for risk management, patient safety and quality in hospitals experience sharing and dissemination / RISQ+H Réseau de sensibilisation et de partage d'expérience sur l...
Aubert, Benoit A.; Marcellis-Warin, Nathalie de - Centre Interuniversitaire de Recherche en Analyse des … - 2008
Measuring and managing the risk associated with any decision has become an inescapable element of the decision …-making process in organizations, whether public or private. Risk management is a central preoccupation of CIRANO and a recent … initiative in that area directly addresses risks associated with healthcare.<br><br>The network for risk management, patient …
Persistent link: https://www.econbiz.de/10008568664