This paper aims at reexamining the construction of indicators of standards of living, by focussing on the challenges raised by the subjectivity and the multidimensionality of living conditions. For that purpose, we propose to apply Choquet integral-based multiattribute value theory to the...

The emergence of a knowledge capitalism is often considered as an alternative to a financial capitalism. Our goal is to explain why the financial capitalism hypothesis is not relevant to characterize and to show that the hypothesis of a knowledge capitalism can provide an explanation of the...

We study the effect of the mandatory adoption of IFRS in Europe in 2005 on conditional conservatism. To capture conditional conservatism, we use three measures: the Basu (1997) measure, the Khan and Watts (2009) measure, and a measure controlling for potential shifts in unconditional...

Cette recherche a été menée avant la mise en place obligatoire des normes IFRS aux sociétés cotées. Elle trouve son origine dans le constat du hiatus entre l'importance croissante des marques, et plus largement du capital immatériel, dans les actifs de l'entreprise et la faiblesse...

This study investigates whether European firms reporting under domestic GAAPs exhibit major differences while examining the relationship between their economic (financial, operating and competitive) performance and their recognized intangible investment (RII). Using a five-European-country...

Freight transportation constitutes one of the main activities that influences economy and society, as it assures a vital link between suppliers and customers and it represents a major source of employment. Multi-echelon distribution is one of the most common strategies adopted by the...

Scholars dedicated increasing attention towards appreciating how design has changed individuals' perception of new products, firms' understanding and formulation of strategy, or other relevant actors' approach to innovation and technology management. By emphasising the importance of design for...

Freight transportation constitutes one of the main activities that influences economy and society, as it assures a vital link between suppliers and customers and it represents a major source of employment. Multi-echelon distribution is one of the most common strategies adopted by the...

Small and medium enterprises (SMEs) are the driving engine behind economic growth. While SMEs play a critical role in generating employment and supporting trade, they face numerous challenges, the prominent among them are the need to respond to fasting time-to-market, low-cost and rapid...