Showing 1 - 10 of 17
The financial crisis has revealed the dysfunction of all banking and financial regulatory mechanisms. Prudential regulation failed to prevent the meltdown. Market discipline neglected to send any warning signals. Internal control was seriously undermined by doubtful dealings, in France as...
Persistent link: https://www.econbiz.de/10010635228
provide ways to understand the similarities and differences among objects under study. Developing a taxonomy, however, is a … develop a systematic method for taxonomy development in information systems. The method we propose uses an indicator or … by using it to develop a taxonomy of mobile applications, which we have chosen because of their ever-increasing number …
Persistent link: https://www.econbiz.de/10008794249
present a preliminary taxonomy of shipping patterns on the basis of a continuous trade-off between cargo, port of destination … and origin of the shipmaster. This taxonomy distinguishes between repetitiveness and flexibility in the shipmaster …
Persistent link: https://www.econbiz.de/10010738810
Anthropological inquiry indicates that all human cultures classify animals and plants in similar ways. This pre-theoretical knowledge also provided common ground for competing scientific investigations. Paradoxically, despite rapid advances in biological science, our citizenry's practical...
Persistent link: https://www.econbiz.de/10008791085
Lobbying by businesses is a practice that has become increasingly widespread today, but hardly studied in Europe. This paper endeavours to determine whether corporate political operations differ significantly from one country to the other. To address this question in Europe, lobbying by French...
Persistent link: https://www.econbiz.de/10008792019
Le reporting social et environnemental est devenu en une décennie un instrument majeur et hybride de gouvernement du … entreprises. La Global Reporting Initiative est en la matière un référentiel incontournable, largement réapproprié par les …
Persistent link: https://www.econbiz.de/10008792792
and ecosystem services from a management accounting perspective. Secondly, after discussing the corporate reporting … changes in business accounting and reporting standards. Because this would imply significant changes in business information …
Persistent link: https://www.econbiz.de/10008793760
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
La comptabilité a depuis longtemps été interpellée pour jouer un rôle de régulateur macroéconomique. Avec le reporting …
Persistent link: https://www.econbiz.de/10008789431
analysts extrinsic rewards on reporting, thereby inducing them to prefer high short term benefits to the detriment of long term …
Persistent link: https://www.econbiz.de/10008836790