In this paper, we try to measure the impact of the changes in French bankruptcy law in the 19th century focusing on the behaviour of economic agents as users of bankruptcy law for the sake of finding the best solution to their economic problems. Debtors used bankruptcy law in order to minimize...

We examine the value relevance of accounting fundamentals after the mandatory transition to IFRS in Greece. We find no significant change in the value relevance of book value of equity and earnings between the 2004 pre IFRS and 2005 post IFRS periods and conclude that the accounting framework is...

This paper studies the impact of product and labor market regulations on informality and unemployment in a general framework where formal and informal firms are subject to the same externalities, differing only with respect to some parameter values. Both formal and informal firms have monopoly...

In this paper, we contribute to the study of the heterogeneity of professional service firms through an extreme case, by investigating the conditions of the existence and sustainability of democratic forms of organizing in a professional setting. To do so, we studied DemEx, a long-standing mid...

Most institutional theories of the diversity of capitalism (at least implicitly) assume the existence of a representative firm in each type of capitalism. Based on a case study of Japan during the Lost Decade (1992-2005), this paper aims at showing that this assumption introduces severe...

In all the theories pertaining to organizations, the concept of time, also termed temporality, is often approached as a simple implicit framework of action. The notion of movement or change can only therefore be appreciated by its variation and rarely as an intrinsic dimension able to influence...

In their quest for deeper insight into organizations, for some years now a great deal of researchers have focused on the concept of routines. Routines enable researchers to make out some of the dynamics which govern the organization, by fostering stability or , on the contrary, favoring...

Lately, "conventional" firms have been roughly criticized for both the legitimacy of shareholder value and the production of negative externalities that affect society. In the crisis context, "alternative" firms are often presented as candidates to design renewed organizations. However, there is...