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In search of an alternative to shareholder value maximization
Giraud, Gaël; Renouard, Cécile - HAL - 2011
This paper argues that mainstream economic the- ory, far from providing an indisputable plea in favor of shareholder value-maximization, o ers striking arguments showing quite the opposite: pro t maximization cannot be a legitimate prioritar- ian goal for private rms. This opens the door for a...
Persistent link: https://www.econbiz.de/10009207103
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In search of an alternative to shareholder value maximization
Giraud, Gaël; Renouard, Cécile - HAL - 2011
This paper argues that mainstream economic theory, far from providing an indisputable plea in favor of shareholder value-maximization, offers striking arguments showing quite the opposite : profit-maximization cannot be a legitimate goal for private firms. This opens the door for a widening of a...
Persistent link: https://www.econbiz.de/10011025817
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What future for codetermination and corporate governance in Germany?
Boyer, Robert - HAL - 2005
Contrary to the prognosis derived from the variety of capitalism literature, since the mid-90s the significant restructuring of large German corporations in the direction of shareholder value seems to have been compatible with the persistence of a genuine configuration of industrial relations,...
Persistent link: https://www.econbiz.de/10010739104
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Using Financial Ratios to Identify Romanian Distressed Companies
Andreica, Madalina; Andreica, Mugurel Ionut; Andreica, Marin - HAL - 2009
In the context of the current financial crisis, when more companies are facing bankruptcy or insolvency, the paper aims to find methods to identify distressed firms by using financial ratios. The study will focus on identifying a group of Romanian listed companies, for which financial data for...
Persistent link: https://www.econbiz.de/10008790585
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Détermination des stocks de sécurité dans une chaîne logistique-amont dédiée à une production de masse de produits fortement diversifiés
Camisullis, Carole; Giard, Vincent - HAL - 2010
In an upstream supply chain dedicated to the mass production of customized products, many sources of production instability can be identified: the level and structure of the production of the final assembly line, the variability of lead times, the quality issues, packaging and loading...
Persistent link: https://www.econbiz.de/10010899362
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The information to share in upstream supply chains dedicated to mass production of customized products for allowing a decentralized management
Camisullis, Carole; Giard, Vincent; Mendy-Bilek, Gisele - HAL - 2010
In an upstream supply chain (USC) dedicated to the mass production of customized products, decentralized management is possible and performing in the steady state, if all the links that precede the final assembly line use periodic replenishment policies. These policies require appropriate safety...
Persistent link: https://www.econbiz.de/10010899747
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The causes and determination of safety stocks in upstream supply chains for mass production of customized products
Camisullis, Carole; Giard, Vincent; Mendy-Bilek, Gisele - HAL - 2010
In an upstream supply chain dedicated to the mass production of customized products, many sources create production instability: the level and structure of production in the final assembly line, variability of lead times, quality issues, packaging and loading constraints on transportation,...
Persistent link: https://www.econbiz.de/10010821238
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Strategy of external growth and group managerial tools at Alais, Froges et Camargue during inter war period
Bensadon, Didier - HAL - 2010
establishment of financial reporting in 1921 and the development in 1927 of a financial statement whose conceptual foundations were …
Persistent link: https://www.econbiz.de/10009368181
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The sustainable development reporting: a new organizational practice in higher education institutions ?
Chatelain-Ponroy, Stéphanie; Morin-Delerm, Sophie - HAL - 2012
development reporting by (and within) French universities. Theoretical background, approach taken and methods of analysis : To … (Ansari et al, 2010) allow us to analyze the adoption and diffusion of sustainable development reporting. We have conducted … comparative analysis (intergroup, intragroup and longitudinal) of the contents of the sustainable development reporting of pioneer …
Persistent link: https://www.econbiz.de/10010555498
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FAUT-IL MIEUX REGLEMENTER LE REPORTING EXTRA FINANCIER POUR AMELIORER SA PRISE EN COMPTE PAR LES INVESTISSEURS ?
Boyer, Béatrice - HAL - 2013
investisseurs. Nous argumentons que la réglementation du reporting extra financier n'est pas suffisamment contraignante pour amener …
Persistent link: https://www.econbiz.de/10010898584