The growing number of academic studies on the impact of Corporate Social Performance (CSP) on Corporate Financial Performance (CFP) and the mixed findings they report complicate efforts among managers and academics to identify the outcomes of corporate social responsibility. These mixed findings...

Using an exhaustive database with labour, accounting and financial market information on French firms (1994-2000), the authors analyse the causes and the consequences of a workforce reduction in 1996 - the year chosen as reference - on firms' performance in a long term perspective. One important...

Using a large annual data base of French firms (1994-2000), this article examines the determinants of a workforce reduction of publicly-listed and non-listed companies and their consequences on firm performance. Firstly, workforce reduction appears to be a defensive response to an adverse...

This article analyses the complementarity between various dimensions of corporate social responsibility (CSR) and financial performance. We hypothesise that the absence of consensus in the empirical literature on the CSR-financial performance relationship may be explained by the existence of...

In this paper, we describe an analysis framework we developed in order to analyze the implementation of a simplification strategy in a Swiss Canton. This strategy is based on a participatory analysis of services and on the development of eGovernment foundations through the use of open standards...

We consider a Cournot oligopoly setting in which consumers have an intrinsic preference for variety, while unit production costs of firms increase with the number of goods they produce. This environment exhibits a general under-provision of variety with respect to social welfare.

We consider a Cournot oligopoly setting in which consumers have an intrinsic preference for variety, while unit production costs of firms increase with the number of goods they produce. This environment exhibits a general under-provision of variety with respect to social welfare.

The objective of this paper is to analyse the sources of legitimacy of the producing organizations of accounting standards. Firstly, we examine the need for harmonisation of accounting standards in particular to maintain the confidence of investors and savers in the financial and economic...

Free/Libre Open Source Software (FLOSS) proposes an original way to solve the incentive dilemma for the production of information goods, based on von ippel's user-as-innovator principle (1988): as users benefit from innovation, they have incentive to produce it, and as they can expect cumulative...