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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

model to shareholder model) influences the accounting treatments of goodwill. Our study is based on four countries (Great … countries have gone through four identified phases of goodwill accounting, classified as (1) static (immediate or rapid … the existing literature on goodwill: our study (1) is international and comparative, (2) spans more than a century, (3 …

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

Financial Regulation in the Crisis Regulation, Market Discipline, Internal Control: The Big Three in turmoil

Couppey-Soubeyran, Jézabel - HAL - 2010

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

La RSE comme instrument de la gouvernance d'entreprise

Cézanne, Cécile; Rubinstein, Marianne - HAL - 2010

Après avoir mis en évidence les problèmes de gouvernance posés par la " nouvelle firme ", désintégrée verticalement et intensive en capital humain, nous avançons que la responsabilité sociale de l'entreprise (RSE) peut servir à réguler les rapports de force entre les partenaires...

Persistent link: https://www.econbiz.de/10009323659

Private Equity investment performance : Do social ties between venture capitalists and CEOs matter

Bonnet, Christophe - HAL - 2001

Our area of interest is the relationship between Private Equity professionals and the CEOs of companies. Building on previous research on board-CEO relationship and on venture capital and management buyout governance, we aim at complementing the frequently used agency theory perspective by way...

Persistent link: https://www.econbiz.de/10010549128

Corporate governance, value and performance of firms: New empirical results on convergence from a large international database

Krafft, Jackie; Qu, Yiping; Quatraro, Francesco; Ravix, … - HAL - 2013

This paper aims to revisit the link between corporate governance, value, and firm performance by focusing on convergence, understood as the way that non-US firms are adopting US best practice in terms of corporate governance, and the implications of this adoption. We examine theoretical...

Persistent link: https://www.econbiz.de/10010607938

Financial Policy, Managerial Discretion and Corporate Governance : The Example of Usinor

Wirtz, Peter - HAL - 2001

This paper examines the proposition that financial policy and corporate governance are linked and change as a part of a dynamic process.

Persistent link: https://www.econbiz.de/10010898651

Le rôle de l'information de gestion dans la relation dirigeants-actionnaires : le cas des sociétés de capital investissement

Cavelius, Florence; Dessertine, Philippe - HAL - 2009

The demand of management control information (MCI) and its use by Venture Capitalists (VC) are examined through a qualitative study. The VC, active investor concerned with investment return, may be interested by information traditionally reserved to the manager. The results show that the VC are...

Persistent link: https://www.econbiz.de/10010898750

Cultural differences and board gender diversity

Carrasco, Amélia; Francoeur, Claude; Réal, Isabelle; … - HAL - 2012

As evidence of the continuing interest raised by "board gender diversity", major studies (Catalyst, 2008; World Economic Forum, 2010; European Board Diversity Analysis, 2010) were recently carried out and have all led to reports confirming the imbalance of women on boards and the need to address this...

Persistent link: https://www.econbiz.de/10010899027

Corporate governance, value and performance of firms: New empirical results on convergence from a large international database

Krafft, Jackie; Qu, Yiping; Quatraro, Francesco; Ravix, … - HAL - 2013

Persistent link: https://www.econbiz.de/10010899028

Sociology and political science in the patrimonial society: implications of Piketty's Capital

Bonnet, Francois; Théry, Clément - HAL - 2014

What are the implications of Piketty's Capital for sociology and political science? Capital's argument focuses on the evolution of the r/g ratio (capital returns over growth rate) and outlines two modes of economic inequalities. One is characteristic of affluent (g r) societies and the other is...

Persistent link: https://www.econbiz.de/10010899458