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La réglementation de l'audit est-elle dans l'intérêt public : quelques enseignements du modèle français
Piot, C.; Schatt, A. - HAL - 2010
Cet article s'appuie sur les travaux académiques des dix dernières années pour évaluer les effets de la réglementation française visant à accroître l'indépendance des auditeurs. Pour les sociétés cotées en bourse, l'obligation de recourir à deux auditeurs se solde notamment par une...
Persistent link: https://www.econbiz.de/10008793051
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Female Access to Credit in France: How Microfinance Institutions Import Disparate Treatment from Banks
Cozarenco, Anastasia; Szafarz, Ariane - HAL - 2013
sample period is split in two: before and after the MFI implemented France's regulatory EUR 10,000 loan ceiling. In the first …
Persistent link: https://www.econbiz.de/10010933836
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Does the law alone explain the rise in bankruptcies in XIXth century France?
Hautcoeur, Pierre-Cyrille; Levratto, Nadine - HAL - 2006
This paper is the first result of a project aiming at understanding the history of bankruptcy law from an empirical economic perspective. By contrast with some proponents of "law and economics" (e.g. La Porta & alii, 1998), we consider that the impact of bankruptcy law on national economic...
Persistent link: https://www.econbiz.de/10010930170
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Impact of information on intentions to vaccinate in a potential epidemic: swine-origin Influenza A (H1N1)
Chanel, Olivier; Luchini, Stephane; Massoni, Sébastien; … - HAL - 2010
of the swine-origin A (H1N1) 2009 pandemic, we use an interactive study among the general public in the South of France …
Persistent link: https://www.econbiz.de/10010930176
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Retirement intentions of older migrant workers: Does health matter?
Vaillant, Nicolas Gérard; Wolff, François-Charles - HAL - 2012
could play a minor effect in immigrants' decision to retire. Using detailed data on immigrants living in France collected in …
Persistent link: https://www.econbiz.de/10009651574
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Évolution des dépenses communales de transports collectifs et de voirie. (Cas des communes de plus de 10 000 habitants)
Mignot, Dominique; Moreau, Patrick; Pochet, Pascal - HAL - 1990
Cette étude faite au niveau général du budget ne présage cependant rien en ce qui concerne le détail de chacun des postes de dépense. Or, l'hypothèse d'un investissement en grande partie lié aux dépenses passées et aux caractéristiques actuelles est tout à fait plausible pour le...
Persistent link: https://www.econbiz.de/10009216358
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Organizational Work-Life initiatives: Context matters.
Ollier-Malaterre, Ariane - HAL - 2009
little interest in France and other non-Anglo-Saxon environments? In a qualitative theory-building approach, this paper … assesses the gap in workplace practices adoption among the US, the UK, and France and analyzes in-depth interviews with 44 … human resources (HR) officers, employee representatives, unions, and work-life service providers in France. Five main …
Persistent link: https://www.econbiz.de/10009295296
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Multiple Large Shareholders and Earnings Informativeness
Boubaker, Sabri; Sami, Hind - HAL - 2011
and mitigating agency costs. Because France is characterized by a weak legal system, highly concentrated ownership …
Persistent link: https://www.econbiz.de/10009323502
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Approved routes and alternative paths: the construction of women's rarity in large accounting firms. Evidence from the Big Four France
Lupu, Ioana - HAL - 2011
Despite decades of gender-balanced recruitment and clear-cut criteria for promotion based on meritocracy, women in public accounting firms remain proportionally fewer in number in the highest levels of the hierarchy than men. This paper aims to explore the mechanisms fostering women's rarity in...
Persistent link: https://www.econbiz.de/10009323509
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Former des économistes au développement durable : les enjeux d'une expérimentation niveau Master
Figuière, Catherine; Rocca, Michel - HAL - 2011
Cette communication a pour objectif de rendre compte d'une expérimentation menée à l'Université des Sciences Sociales de Grenoble dans le cadre d'une formation en économie au niveau Master (1 et 2) dans le domaine de l'éducation en vue du développement durable. La carte des formations...
Persistent link: https://www.econbiz.de/10009323658