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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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What is the Performance of Incubators? The Point of View of Coached Entrepreneurs
Arlotto, Jacques; Sahut, Jean-Michel; Teulon, Frédéric - HAL - 2011
This article examines the performance of incubators because their economic model implies constantly finding external sources of financing. In order to evaluate the performance of incubators in France, we questioned 404 entrepreneurs in 80 incubators. The results show the social utility of...
Persistent link: https://www.econbiz.de/10010898659
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Codes of conduct in subcontracting networks : a labour law perspective
Sobczak, André - HAL - 2003
In the past ten years, many European companies organised into subcontracting networks have decided to adopt codes of conduct to regulate labour relations and to ensure the respect of fundamental social rights. This paper first determines the context and the issues to be addressed by codes of...
Persistent link: https://www.econbiz.de/10010696616
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Accounting for Stakeholders or Shareholders? The Case of R&D Reporting
Ding, Yuan; Jeanjean, Thomas; Stolowy, Hervé - HAL - 2013
Accounting numbers (and especially net income, equity or total assets) are based on conventions that are shaped by accounting standard setters. Elected choices result from a trade-off between the information needs of various stakeholders. This paper investigates how accounting choices meet the...
Persistent link: https://www.econbiz.de/10010781655
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Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?
Joannides, Vassili; Berland, Nicolas; Wickramasinghe, D. T. - HAL - 2010
Since Hofstede published his book, The consequences of culture, numerous comparative studies have flourished and built …, we selected all papers published by international accounting journals in 2009 and dealing with culture or diversity. In … have in common that they make culture part of the social environment in which an accounting situation is observed. This …
Persistent link: https://www.econbiz.de/10009654258
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Les Parcs Industriels Fournisseurs : des Communautés de Pratique qui s‟ignorent ?
Adam-Ledunois, Sonia; Renault, Sophie - HAL - 2006
PIF. En effet, l‟un des fondements des communautés de pratique est lié à la culture commune de ses membres. Or, au sein …
Persistent link: https://www.econbiz.de/10010544337
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La coordination des Parcs Industriels Fournisseurs : l'art de l'équilibre
Adam-Ledunois, Sonia; Renault, Sophie - HAL - 2007
Dans le secteur automobile, la question de l'éloignement ou de la proximité des sources d'approvisionnement suscite débat. Faut-il privilégier des fournisseurs éloignés, situés dans des pays low cost ? Au contraire, quels avantages ou risques peuvent être dégagés d'un approvisionnement...
Persistent link: https://www.econbiz.de/10010544339
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La coordination des Parcs Industriels Fournisseurs : l'art de l'équilibre
Adam-Ledunois, Sonia; Renault, Sophie - HAL - 2007
Dans le secteur automobile, la question de l'éloignement ou de la proximité des sources d'approvisionnement suscite débat. Faut-il privilégier des fournisseurs éloignés, situés dans des pays low cost ? Au contraire, quels avantages ou risques peuvent être dégagés d'un approvisionnement...
Persistent link: https://www.econbiz.de/10010547610