Showing 1 - 10 of 62
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...
Persistent link: https://www.econbiz.de/10010781655
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
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
social factors such as communication. This complements the literature that argues that altruistic behavior is instrumental in …
Persistent link: https://www.econbiz.de/10010933141
"Vertige" est le mot qui vient immédiatement à l'esprit quand nous contemplons le tourbillon des logos et marques territoriales qui s'étalent désormais sous nos yeux. " Inquiétude " c'est le sentiment que l'on peut ressentir à la vue des bricolages visuels et des simplifications qui...
Persistent link: https://www.econbiz.de/10010935040
This paper studies strategic disclosure by multiple senders competing for prizes awarded by a single receiver. They decide whether to disclose a piece of information that is both verifiable and equivocal (it can inuence the receiver both ways). The standard unrav- eling argument breaks down: if...
Persistent link: https://www.econbiz.de/10009652974
de communication orale. Ces résultats mettent en évidence l'importance pour le contrôleur de gestion de gérer son image …, notamment en adoptant des techniques de communication ouverte et en abandonnant le recours à des techniques de recours à la …
Persistent link: https://www.econbiz.de/10010549130
cette nouvelle logique du contrôle de gestion, plus la pratique de techniques spécifiques de communication orale devrait … différents, considérés par les spécialistes de la communication comme contradictoires. L'enjeu d'une telle recherche est celui …
Persistent link: https://www.econbiz.de/10010549142
This paper investigates optimal communication mechanisms with a two-dimensional policy space and no monetary transfers … design), the optimal communication mechanism never exhibits any pooling and the agent's ideal policies are never chosen …-cooperative design) and enters separately into the agent's utility function, optimal mechanisms under private communication take again …
Persistent link: https://www.econbiz.de/10010751022
À travers ce mémoire, nous visons à faire un état des lieux et analyser les achats de marketing services, afin de pouvoir mieux orienter l'analyse terrain qui sera réalisée chez L'Oréal par la suite. En effet, cette fonction achat demeure généralement peu ou mal connue aussi bien de...
Persistent link: https://www.econbiz.de/10010735510