Purpose – Brand management systems (BMSs) are of prime importance for brands to monitor effective brand management and enhance firms' performance. The existing scales take various conceptual bases and sometimes eliminate some dimensions, depending on the sector of activity. Based on praxis and...

Aborde le problème de la qualité selon trois perspectives : analyse la version 2000 de la norme ISO 9001 et la certification d'engagements de service ; la diffusion sectorielle de la démarche qualité dans la fonction publique et les professions juridiques ; approche traditionnelle de la...

Les prestations de services professionnels sont par définition intangibles et génèrent en conséquence une perception de risque et d’incertitude chez le client. Pour y remédier, la confiance a été identifiée comme étant la solution idéale. Or, l’idée dominante est que le...

Management control practices are influenced by different professional groups, their interpretations and power struggles. We study a company whose strategy and daily management rely on non financial stakes, notably upon the concept of “brand”. We show how management accountants introduce a...

In general, the properties of the conditional distribution of multiple period returns do not follow easily from the one-period data generating process. This renders computation of Value-at-Risk and Expected Shortfall for multiple period returns a non-trivial task. In this paper we consider some...

In this note it is argued that the estimation error in Value-at-Risk predictors gives rise to underestimation of portfolio risk. We propose a simple correction and find in an empirical illustration that it is economically relevant.

In the estimation of risk measures such as Value at Risk and Expected shortfall relatively short estimation windows are typically used rendering the estimation error a possibly non-negligible component. In this paper we build upon previous results for the Value at Risk and discuss how the...