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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

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

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

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

Corporate governance and profit manipulation: a French field study

Lambert, Caroline; Sponem, Samuel - HAL - 2005

Profit manipulation has been largely studied through Positive Accounting Theory (PAT). However, the weakness of the results obtained would suggest using different theoretical and methodological approaches to examine this subject. In France, management controllers play a central role in profit...

Persistent link: https://www.econbiz.de/10008791782

Large shareholder portfolios, monitoring and legal protection of shareholders : A note

At, Christian; Flochel, Laurent - HAL - 2001

We consider an optimal portfolio diversification model in which a large shareholder can influence shares return by monitoring efficiently managers. Less diversification decreases insurance but increases the stake in the ownership and then enhances efficiency of management monitoring. We analyze...

Persistent link: https://www.econbiz.de/10008791936

LE ROLE DE L'ETAT DANS LA GOUVERNANCE D'ENTREPRISE

Baker, C. Richard; Quéré, Bertrand P. - HAL - 2009

The topic of corporate governance has become increasingly prominent in recent years in many different academic areas in recent years. In this article we address various approaches to corporate governance, with a particular emphasis on the historical role of the State. It seems that certain...

Persistent link: https://www.econbiz.de/10008792068

CORPORATE GOVERNANCE AND MANAGEMENT EARNINGS FORECAST QUALITY: EVIDENCE FROM FRENCH IPOS

Mnif, Anis - HAL - 2009

This study examines whether corporate governance attributes have an effect on the quality of financial disclosure. Specifically, we examine the association between board attributes, ownership retained, auditor quality, and underwriter reputation and management earnings forecast quality measured...

Persistent link: https://www.econbiz.de/10008792530

Value-Relevance of the Outside Corporate Governance Information: a Canadian Study

Berthelot, Sylvie; Morris, Tania - HAL - 2008

This study examines whether the corporate governance rankings published by The Globe and Mail, a reputed national Canadian newspaper, are reflected in the values that investors accord to firms. A sample of 796 observations on 289 Canadian companies from 2002-2005 inclusively was analyzed using a...

Persistent link: https://www.econbiz.de/10008792967

Crisis Propagation and Governance

Ezzine, Hanene; Olivero, Bernard; Shabou, Ridha - HAL - 2009

Following the appearance of the recent scandals, the question of the efficiency of the corporate governance mechanisms to appease the financial crisis can be raised. The purpose of this paper is to study the impact of the board of directors effectiveness on the firm's ability to resist the Asian...

Persistent link: https://www.econbiz.de/10008793001