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Detecting fraud in financial data sets
Geyer, Dominique - HAL - 2010
An important neef of corporations for internal audits is the ability to detect fraudulently reported financial data. Benford's Law is a probability distribution which is useful to analyse patterns of digits in numbers sets. A history of the origins of Benford's Law is given and the types of data...
Persistent link: https://www.econbiz.de/10010898842
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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 …
Persistent link: https://www.econbiz.de/10010899027
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Redesigning Teams and Incentives:A Real Effort Experiment with Managers of a Merged Company
Montmarquette, Claude; Rullière, Jean-Louis; Villeval, … - HAL - 2002
managers originating from different incentives and working habits. In this paper, we offer a new way to investigate in post … managers within a large pharmaceutical company show that not only changes in compensation incentives affect performance but … also that both managers' past compensation schemes and company cultures matter for cooperation. The efficiency of a new …
Persistent link: https://www.econbiz.de/10008788808
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Reining in Excessive Risk Taking by Executives : Experimental Evidence
Lefebvre, Mathieu; Vieider, Ferdinand - HAL - 2010
Compensation of executives by means of equity has long been seen as a means to tie executives' income to company performance, and thus as a solution to the principal-agent dilemma created by the separation of ownership and management in publicly owned companies. The overwhelming part of such...
Persistent link: https://www.econbiz.de/10008790773
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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
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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
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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
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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
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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
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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/10010899028