Within the wide literature regarding franchising, a few studies were devoted to the adverse selection phenomena in the … concluded that the signaling framework is not well adapted to study franchising. However, most of the empirical literature has … focused on developed countries. This empirical paper deals with the case of Brazil. We estimate on recent franchising data a …

the upstream firm. The analytical part of the paper surveys the vast literature devoted to franchising and to dual …

This paper deals with the relationships between plural form and performance in franchising networks in Europe. It is … performance. The model has been estimated using panel data on 41 publicly listed European franchising networks in the 1998 …

Our paper addresses what the moral foundations of accounting are, regardless of capitalistic operations, as we are … seeking to trace a genealogy of accounting thinking disconnected from coincidence with Capitalism. We demonstrate that the … three monotheisms have bared the core of accounting. We purport to explicate how the three monotheisms (Judaism …

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 information needs of various stakeholders. Analyzing the R&D policy of …

20th century. This framework simultaneously encompasses the dissemination of a new accounting practice, the …

agents. This paper presents a two-pronged approach towards accounting for changes in biodiversity and ecosystem services from … a business perspective. First, we seek to analyze how Environmental Management Accounting (EMA) may be used by firms to …, we use dairy farming as a case study and propose general recommendations regarding accounting for changes in biodiversity …