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Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model

Ding, Yuan; Richard, Jacques; Stolowy, Hervé - HAL - 2008

The objective of this paper is to illustrate that the change in shareholders' attitude towards firms (from stakeholder model to shareholder model) influences the accounting treatments of goodwill. Our study is based on four countries (Great Britain, the United States, Germany, and France) and...

Persistent link: https://www.econbiz.de/10009151311

Why is the gender wage gap in Japan so large compared with France? : a comparison based on decomposition analysis

Hori, Haruhiko; Nohara, Hiroatsu - HAL - 2006

countries : France, an industrialized country where the disparities between sexes are outstandingly small, and Japan, where they … are particularly large. It is also proposed to explore the reasons why the male/female wage gap is so large in Japan in … markets in Japan and France. When it comes to the gender wage gaps, it is necessary to take the general structure of wages and …

Persistent link: https://www.econbiz.de/10008790464

Monetary policy, risk-taking channel and income structure: an empirical assessment of the French banking system

Eid, Samer - HAL - 2011

of assets, income and cash flows, or the abundant liquidity at a low cost. This paper studies the risk behavior of the …

Persistent link: https://www.econbiz.de/10010898454

Transition to Equilibrium in International Trades

Giraud, Gaël; Rochon, Céline - HAL - 2010

Theory of Money holds provided the economy is not trapped in a liquidity hole. The traditional theory of comparative …

Persistent link: https://www.econbiz.de/10010635004

Ownership Structure and Debt Leverage: Empirical Test of a Trade-Off Hypothesis on French Firms

Bruslerie, Hubert De La; Latrous, Imen - HAL - 2012

Debt may help to manage type II corporate agency conflicts because it is easier for controlling shareholders to modify the leverage ratio than to modify their share of capital. A sample of 112 firms listed on the French stock market over the period 1998-2009 is empirically tested. It supports an...

Persistent link: https://www.econbiz.de/10010820683

Women and Corporate Governance : Towards a New Model!

Beaufort, Viviane De; Summers, Lucy - HAL - 2013

The feminization of Boards has the potential to be a vector of change, bringing "added value" to organisations through gender diversity, thus creating greater efficiency. Promoting women to positions of power only makes sense, however, if these women are allowed to bring, in terms of skills and...

Persistent link: https://www.econbiz.de/10010820799

A mission-centric view of the firm: Lessons from Social Entrepreneurship

Levillain, Kevin; Segrestin, Blanche - HAL - 2012

Social Entrepreneurship causes increasing debate in the literature and represents a growing enigma for theories of the firm. Beyond the divergences in its definitions, we show that its mission to create "social value" is an identifiable common feature that cannot be satisfactorily described...

Persistent link: https://www.econbiz.de/10010821084

Una contribución a la evaluación de las reformas al Gobierno Corporativo de las empresas: aplicación a la Argentina

Chisari, Omar; Ferro, Gustavo - HAL - 2012

In this work we do two things: 1) an assessment of the current academic opinions and of the present situa-tion around the world, 2) a reconsideration of the quantitative evaluaton of corporate governance reforms from the perspective of general equilibrium. Corporate governance could be defined...

Persistent link: https://www.econbiz.de/10010821129

What do we know about delistings? A survey of the literature

Djama, Constant; Martinez, Isabelle; Serve, Stéphanie - HAL - 2012

Relative to the decision to go public, the decision to delist is less studied in the corporate finance literature despite its importance in the life of the firm. This article surveys the recent literature, both theoretical and empirical, regarding delisting in an international context...

Persistent link: https://www.econbiz.de/10010736419

Taxes on severance pay, corporate governance and golden handshakes

Llense, Fabienne - HAL - 2009

This paper puts forward an explanation of the rapid increase in golden handshake provision in Europe over the last ten years, based on both enhanced investor protection and attractive tax codes for severance pay. This article takes up a framework in which asymmetric information about the quality...

Persistent link: https://www.econbiz.de/10010738557