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International accounting standardization : the institutional legitimacy of a private standards setters

Heem, Gregory - HAL - 2007

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 … legitimacy and analyses the legitimacy of the International Standard Accounting Board (IASB). …

Persistent link: https://www.econbiz.de/10010898794

Can open source projects succeed when the producers are not users? Lessons from the data processing field.

JULLIEN, Nicolas; Roudaut, Karine - HAL - 2012

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...

Persistent link: https://www.econbiz.de/10010898829

Nuclear reactors' construction costs: The role of lead-time, standardization and technological progress

Berthélemy, Michel; Rangel, Lina Escobar - HAL - 2013

endogeneity, using expected demand variation as an instrument. We argue that benefits from nuclear reactor program standardization …, we show that the standardization of nuclear reactors under construction has an indirect and positive effect on …

Persistent link: https://www.econbiz.de/10010899736

Technical Foundations to Cut Down Administrative Red Tape: The Case of the Canton of Vaud

Glassey, Olivier; Pichaureaux, Sophie - HAL - 2011

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...

Persistent link: https://www.econbiz.de/10009294620

Standardization versus Preference for Variety in Linear Cournot Oligopoly

Deroian, Frédéric; Gannon, Frédéric - HAL - 2007

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.

Persistent link: https://www.econbiz.de/10008792076

STANDARDIZATION VERSUS PREFERENCE FOR VARIETY IN LINEAR COURNOT OLIGOPOLY

Deroïan, Frédéric; Gannon, Frédéric - HAL - 2007

Persistent link: https://www.econbiz.de/10008794319

SMEs; Virtual research and development (R&D) teams and new product development: A literature review

Ebrahim, Nader Ale; Ahmed, Shamsuddin; Taha, Zahari - HAL - 2010

Small and medium-sized enterprises (SMEs) are indeed the engines of global economic growth. Their continued growth is a major subject for the economy and employment of any country. Towards that end, virtual research and development (R&D) could be a viable option to sustain and ease the...

Persistent link: https://www.econbiz.de/10010820853

Competition, R&D and the cost of innovation

Askenazy, Philippe; Cahn, Christophe; Irac, Delphine - HAL - 2008

This paper proposes a model in the spirit of Aghion and al. (2005) that relates the magnitude of the impact of competition on R&D to the cost of innovation. The effect of competition on R&D is an inverted U-shape. However, the shape is flatter and competition policy is therefore less relevant...

Persistent link: https://www.econbiz.de/10010738755

LE COMPORTEMENT MYOPIQUE D'INVESTISSEMENT EN R&D : UNE REALITE EN FRANCE ?

Dumas, Guillaume - HAL - 2012

Cette recherche détermine la mesure dans laquelle les dirigeants adoptent un comportement myopique d'investissement en R&D ; défini comme l'ajustement intentionnel des investissements de long terme dans l'objectif d'atteindre des résultats sur le court terme. Cette recherche s'interroge...

Persistent link: https://www.econbiz.de/10010898493

Gestion processuelle des résultats : Une étude pré- et post-IFRS des dépenses de R&D des entreprises françaises cotées

Dumas, Guillaume - HAL - 2013

Cette recherche observe comment la comptabilisation et l'ajustement des dépenses de R&D sont utilisées comme modalités de gestion des résultats. Le recours à une variable médiatrice permet d'observer que les dirigeants activent prioritairement les dépenses de R&D avant de s'engager dans...

Persistent link: https://www.econbiz.de/10010898535