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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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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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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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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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What do we know about delistings? A survey of the literature
Djama, Constant; Martinez, Isabelle; Serve, Stéphanie - HAL - 2012
Relative to the decision to go public, the decision to delist is less studied in the corporate finance literature despite its importance in the life of the firm. This article surveys the recent literature, both theoretical and empirical, regarding delisting in an international context...
Persistent link: https://www.econbiz.de/10010736419
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Taxes on severance pay, corporate governance and golden handshakes
Llense, Fabienne - HAL - 2009
This paper puts forward an explanation of the rapid increase in golden handshake provision in Europe over the last ten years, based on both enhanced investor protection and attractive tax codes for severance pay. This article takes up a framework in which asymmetric information about the quality...
Persistent link: https://www.econbiz.de/10010738557
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De la Corporate Governance à la gouvernance organisationnelle
Pesqueux, Yvon - HAL - 2008
Calée sur la légitimité du marché, la Corporate Governance vient construire une soft law qui lui permette de faire prévaloir ses intérêts dans le cadre d'une hard law, celle de la société anonyme (SA). Ce qui nous intéresse ici est de souligner le passage de la gouvernance comme...
Persistent link: https://www.econbiz.de/10008789628
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The Governance and disclosure of the Firm as an Enterprise Entity
Biondi, Yuri - HAL - 2009
Recent financial crises and scandals have focused attention on the system of governance and disclosure in a way many may never have imagined and few welcomed. Not only do reforms appear to be necessary to protect shareholders as well as other stakeholders, but also to develop a different...
Persistent link: https://www.econbiz.de/10008790526
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Modern Corporate Changes: Reinstating the Link between the Nature, Boundaries and Governance of the Firm
Cézanne-Sintès, Cécile - HAL - 2008
The theory of the firm and corporate governance are two fields of analysis traditionally tackled separately in the economic literature. This paper seeks to rediscover the link between the nature, boundaries and governance of the firm on the basis of changes in corporate industrial firms. We...
Persistent link: https://www.econbiz.de/10008791618