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The measurement of financial intermediation in Japan
Capelle-Blancard, Gunther; Couppey-Soubeyran, Jézabel; … - HAL - 2005
In this paper, we compute financial intermediation ratios for Japan (1970-2003) on a book value basis. According to our results, the intermediation ratio has remained quite stable, at around 85%. However, this stability is the result of two opposing trends : a decrease in credits and an increase...
Persistent link: https://www.econbiz.de/10010750624
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The measurement of financial intermediation in Japan
Capelle-Blancard, Gunther; Couppey-Soubeyran, Jézabel; … - HAL - 2008
In this paper, we examine the evolution of the Japanese financial structure, in order to challenge the expected incidences of the financial liberalization. We compute financial intermediation ratios for Japan (1979-2004) on a book value basis. According to our results, the intermediation ratio...
Persistent link: https://www.econbiz.de/10010750735
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Les émetteurs sur le marché financier français : une hiérarchie nouvelle après 1895
Hautcoeur, Pierre-Cyrille; Romey, Carine - HAL - 2006
This paper is chapter 13 of a book forthcoming in January 2007 under the title Histoire du marché financier français au 19 ème siècle (a history of the French capital market in the 19th century). In this chapter, we discuss the changes in the supply of securities on the French capital market...
Persistent link: https://www.econbiz.de/10010739057
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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
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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/10010898632
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Une typologie des tableaux de bord implantés dans les petites et moyennes entreprises
Germain, Christophe - HAL - 2005
Toutes approches confondues, un type idéal de tableau de bord incorporant des indicateurs physiques et centré sur le pilotage de la performance émerge aujourd'hui de la littérature. La question se pose de savoir si cette conception "idéale" développée au sein du champ académique est...
Persistent link: https://www.econbiz.de/10010720551
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LES ENJEUX ET LES OUTILS DE L'INFORMATION DU CONSEIL D'ADMINISTRATION, APPLICATION AU CAS ENRON
Pigé, Benoit - HAL - 2002
L'approche du rôle du conseil d'administration adoptée à partir des concepts du gouvernement d'entreprise tend à privilégier une vision de l'entreprise très orientée vers les actionnaires. L'information à destination des administrateurs apparaît alors comme devant permettre...
Persistent link: https://www.econbiz.de/10008924893
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LE RESPONSABLE DE LA STRATÉGIE DE COMMUNICATION EN MATIÈRE DE DÉVELOPPEMENT DURABLE : UN GESTIONNAIRE CALCULATEUR OU UN EXPERT MALLÉABLE?
Caron, Marie-Andrée; Gendron, Corinne - HAL - 2007
La comptabilité a depuis longtemps été interpellée pour jouer un rôle de régulateur macroéconomique. Avec le reporting …
Persistent link: https://www.econbiz.de/10008789431