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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
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
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
Während sich Moskau im Herbst 1993 unter und Ober der Erde in einen Straßenmarkt verwandelt hatte, waren die Strategien und Perspektiven der russischen Betriebe von der Zerschlagung von Staatsmonopolen, Privatisierungen und Joint Ventures geprägt. Mit welchen Vorstellungen die Beschäftigten...
Persistent link: https://www.econbiz.de/10008789058
threshold of productivity. We examine mobility in two dimensions: from firm to firm (inter-firm) and from one technical field to …. In particular we show that: (1) as predicted by evolutionary theory, inventor productivity is a positive determinant of … invention value, (2) inter-firm mobility is a consistently positive determinant of productivity and (3) technological mobility …
Persistent link: https://www.econbiz.de/10009401092
IC matters for firm productivity through the quality of infrastructure, the experience and education of the labor force …
Persistent link: https://www.econbiz.de/10009278333
IC matters for firm productivity through the quality of infrastructure, the experience and education of the labor force …
Persistent link: https://www.econbiz.de/10009278338
Short-term increasing returns to production factors are usually found in empirical studies. We argue they can be due to omitted variables, particularly the intensity of factor utilisation. Thanks to original French firm-level data (1992-2008), we show how increasing returns to scale disappear...
Persistent link: https://www.econbiz.de/10010605337
of both wages and productivity are endogenous. We estimate this model using French data. Numerical simulations show that … wage when they are spread over a large range of wages in order to avoid specialization in low productivity jobs. …
Persistent link: https://www.econbiz.de/10010750885
them and other workers. After showing how land constraints and the productivity dynamics outside agriculture might prevent …
Persistent link: https://www.econbiz.de/10010738957