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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
Britain, the United States, Germany, and France) and covers more than a century, starting in 1880. We explain that all these …
Persistent link: https://www.econbiz.de/10009151311
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How do Japanese and French firms in steel industry address the institutional change and the globalization? Employment adjustment and age management in a downsizing context
Lanciano, Emilie; Nitta, Michio - HAL - 2010
comparative analysis on two steel plants, localised in France and in Japan. We will examine changes that have occurred in labour … France. The paper presents the intermediate results of a comparative research on new dynamics of labour markets in France and …
Persistent link: https://www.econbiz.de/10008788841
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Shaping and reshaping the work organisation : including or excluding low skilled labour? The case of the nurse assistant in Germany, France and the United Kingdom
Grimshaw, Damian; Carroll, Marilyn; Jaehrling, Karen; … - HAL - 2006
The hospital industry could be characterised on the one hand as under “industrial constraints” (just in time, 24 hours opening, and on the other hand as a service activity with, in departments, a high degree of patient oriented activities. Very similar pressure are exerted on hospitals in...
Persistent link: https://www.econbiz.de/10008789108
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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
comparison with France. It has been designed as follows. In section 1, we begin by comparing the general features of labour … countries : France, an industrialized country where the disparities between sexes are outstandingly small, and Japan, where they … 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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Forecasting the skills needs and developing the coordination between actors : statements and comments
Méhaut, Philippe - HAL - 2006
Finland and France share some common characteristics regarding the labour market situation and trends : a high level of …
Persistent link: https://www.econbiz.de/10008790996
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La RSE comme instrument de la gouvernance d'entreprise
Cézanne, Cécile; Rubinstein, Marianne - HAL - 2010
principaux opérateurs de téléphonie mobile en France, nous montrons que la RSE est volontairement utilisée par les entreprises …
Persistent link: https://www.econbiz.de/10009323659
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Private Equity investment performance : Do social ties between venture capitalists and CEOs matter
Bonnet, Christophe - HAL - 2001
Our area of interest is the relationship between Private Equity professionals and the CEOs of companies. Building on previous research on board-CEO relationship and on venture capital and management buyout governance, we aim at complementing the frequently used agency theory perspective by way...
Persistent link: https://www.econbiz.de/10010549128
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Corporate governance, value and performance of firms: New empirical results on convergence from a large international database
Krafft, Jackie; Qu, Yiping; Quatraro, Francesco; Ravix, … - HAL - 2013
This paper aims to revisit the link between corporate governance, value, and firm performance by focusing on convergence, understood as the way that non-US firms are adopting US best practice in terms of corporate governance, and the implications of this adoption. We examine theoretical...
Persistent link: https://www.econbiz.de/10010607938
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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