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Accounting for Stakeholders or Shareholders? The Case of R&D Reporting
Ding, Yuan; Jeanjean, Thomas; Stolowy, Hervé - HAL - 2013
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 information needs of various stakeholders. Analyzing the R&D policy of …
Persistent link: https://www.econbiz.de/10010781655
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What is the Performance of Incubators? The Point of View of Coached Entrepreneurs
Arlotto, Jacques; Sahut, Jean-Michel; Teulon, Frédéric - HAL - 2011
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
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Codes of conduct in subcontracting networks : a labour law perspective
Sobczak, André - HAL - 2003
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
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The Shareholders Confidence and Effectiveness of the Joint Auditors: Empirical Validation in the French Context
Benali, Abdelhakim - HAL - 2013
governance on the shareholders' confidence. We are trying to explore the relationship between its different variables in the … committees and the boards of directors and the asset efficiency and the confidence of the shareholders of the counterpart. On the … companies seem to have a negative and significant effect on the shareholders' confidence. …
Persistent link: https://www.econbiz.de/10010885293
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Do Women Prefer a Co-operative Work Environment?
Kuhn, Peter; Villeval, Marie Claire - HAL - 2011
the observed patterns in the team-entry gender gap: (1) a gender gap in confidence in others (i.e. women are less …
Persistent link: https://www.econbiz.de/10009325706
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Entre gouvernance et leadership : la palabre et le chef
Arnal, Juliette; Galavielle, Jean-Pierre - HAL - 2004
La question du champ couvert par la gouvernance d'entreprise n'est pas définitivement tranchée pas plus que ne l'est celle de la limite entre gouvernance et leadership. La question se pose donc bien de savoir ce que l'on entend par gouvernance aujourd'hui. Serait-elle à opposer à cet autre...
Persistent link: https://www.econbiz.de/10010750541
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Education, redistributive taxation and confidence
Konrad, Kai A.; Spadaro, Amadéo - HAL - 2005
We consider redistributional taxation between people with and without human capital if education is endogenous and if individuals differ in their perceptions about own ability. Those who see their ability as low like redistributive taxation because of the transfers it generates. Those who see...
Persistent link: https://www.econbiz.de/10010751039
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Aging and Attitudes Towards Strategic Uncertainty and Competition: An Artefactual Field Experiment in a Swiss Bank
Madiès, Thierry; Villeval, Marie Claire; Wasmer, Malgorzata - HAL - 2012
We study the attitudes of junior and senior employees towards strategic uncertainty and competition, by means of a market entry game inspired by Camerer and Lovallo (1999). Seniors exhibit higher entry rates compared to juniors, especially when earnings depend on relative performance. This...
Persistent link: https://www.econbiz.de/10010821398
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Profits, Confidence and public deficits: modeling Minsky's institutional dynamics
Nasica, Eric; Raybaut, Alain - HAL - 2005
The aim of this paper is to present a “Minskian” model which explicitly deals with the influence of the institutional dynamics on the relation between finance, investment and economic fluctuations. First, the Minskian foundations of the proposed analytical framework are highlighted. Second...
Persistent link: https://www.econbiz.de/10008792762
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Financing early-stage ventures: the role of uncertainty and financial markets in the investment choices of venture capitalists
Nasica, Eric; Dufour, Dominique - HAL - 2009
Our paper sheds light on the reasons for which a rational venture capitalist decides to reallocate his or her portfolio from later to early-stage investment. We explain why, during certain periods, there is a strong correlation between the performance of financial markets and the funds invested...
Persistent link: https://www.econbiz.de/10008794401