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In a crisis of public finances, France bases all its hopes on the "evaluation of performance" to moderate the effects of a complex crisis. Under the banner of "modernization of the State", a new "financial constitution" called the Organic Law on finance laws (LOLF) became the main lever of...
Persistent link: https://www.econbiz.de/10008791805
In this paper, we conducted a comparative study of ten measures documented as the most used by researchers and practionners: Sharpe, Sortino, Calmar, Sterling, Burke, modified Stutzer, modified Sharpe, upside potential ratio, Omega and AIRAP. This study was carried out in two stages on a sample...
Persistent link: https://www.econbiz.de/10008793397
We study two principal mechanisms suggested in the literature to correct the serial correlationin hedge fund returns and the impact of this correction on financial characteristics of their returnsas well as on their risk level and on their performances. The methods of Geltner (1993), its...
Persistent link: https://www.econbiz.de/10008793728
observation by the manager of the accountability mechanism. …
Persistent link: https://www.econbiz.de/10010751020
Base de la Pyramide (BoP). Des entretiens ont été menés auprès des managers BoP. Deux sortes " d'accountability …Cette communication étudie " l'accountability" face aux problématiques RSE. En effet, la société demande aux … théorie néo-institutionnelle, à " l'accountability " en RSE et à la littérature sur la BoP. …
Persistent link: https://www.econbiz.de/10010899055
This paper seeks to contribute to the emerging stream of literature on the limits of accountability and the … possibilities of accounterability by questioning whether and how accounterability can so alter accountability as to enrich or … transfigure it. This paper considers three intrinsic limits of accountability: as strong ideological grounding in neoclassical …
Persistent link: https://www.econbiz.de/10010635103
This paper seeks to contribute to the emerging stream of literature on the problematics of accountability (Messner … accounterability can appear as a response to the problematics of accountability's operationalisation. To answer this question, this … research considers the problematics of accountability found in the limits inherent to the giving of an account (Messner, 2009 …
Persistent link: https://www.econbiz.de/10010635263
. Across three studies, using different decision-making tasks, different manipulations of power and accountability, and … only when the appropriate accountability mechanisms are not in place. Specifically, we distinguish between outcome and … procedural accountability and show that holding agents accountable for their decision-making procedure reduces the level of self …
Persistent link: https://www.econbiz.de/10011025659
The role of school fees in achieving both allocative and productive efficiency in the delivery of primary education has … the relationship between fees, participation and the accountability framework in public primary schools in Madagascar. The … that school fees modify the accountability framework, which leads to more productive participation efforts, is challenged …
Persistent link: https://www.econbiz.de/10010659992
The role of school fees in achieving both allocative and productive efficiency in the delivery of primary education has … the relationship between fees, participation and the accountability framework in public primary schools in Madagascar. The … that school fees modify the accountability framework, which leads to more productive participation efforts, is challenged …
Persistent link: https://www.econbiz.de/10010821467