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Opening the "black box" How internal reporting systems contribute to the quality of financial disclosure

Cavelius, Florence - HAL - 2011

, the quality of the financial disclosure and the internal reporting systems are measured, and analyzed with a view to … reporting. Findings - Complex interactions between internal reporting and financial disclosure are revealed, which leads to the … investments. The purpose of this paper is to open the "black box" of the construction of financial disclosure by analyzing the …

Persistent link: https://www.econbiz.de/10010820808

How Does the Stock Market Respond to Chemical Disasters?

Laguna, Marie-Aude; Capelle-Blancard, Gunther - HAL - 2010

In this paper, we examine the stock market reaction to industrial disasters. We consider an original sample of 64 explosions in chemical plants and refineries worldwide over the period 1990-2005. A quarter of the accidents resulted in a toxic release, and half of them caused at least one death...

Persistent link: https://www.econbiz.de/10010635087

An Experiment in the Economic Consequences of Additional Disclosure: The Case of the Fair Value of Unlisted Equity Investments

Ding, Yuan; Jeanjean, Thomas; Lesage, Cédric; Stolowy, … - HAL - 2009

We investigate the economic consequences of additional disclosure about assets with no active market in terms of … value 24 investments. We manipulate the level of disclosure on the fair value of assets (Limited versus Full), the …. Full) disclosure, participants are given a point estimate for the fair value of the investment (resp. plus a range of …

Persistent link: https://www.econbiz.de/10008791819

The causes and determination of safety stocks in upstream supply chains for mass production of customized products

Camisullis, Carole; Giard, Vincent; Mendy-Bilek, Gisele - HAL - 2010

In an upstream supply chain dedicated to the mass production of customized products, many sources create production instability: the level and structure of production in the final assembly line, variability of lead times, quality issues, packaging and loading constraints on transportation,...

Persistent link: https://www.econbiz.de/10010821238

Détermination des stocks de sécurité dans une chaîne logistique-amont dédiée à une production de masse de produits fortement diversifiés

Camisullis, Carole; Giard, Vincent - HAL - 2010

In an upstream supply chain dedicated to the mass production of customized products, many sources of production instability can be identified: the level and structure of the production of the final assembly line, the variability of lead times, the quality issues, packaging and loading...

Persistent link: https://www.econbiz.de/10010899362

The information to share in upstream supply chains dedicated to mass production of customized products for allowing a decentralized management

Camisullis, Carole; Giard, Vincent; Mendy-Bilek, Gisele - HAL - 2010

In an upstream supply chain (USC) dedicated to the mass production of customized products, decentralized management is possible and performing in the steady state, if all the links that precede the final assembly line use periodic replenishment policies. These policies require appropriate safety...

Persistent link: https://www.econbiz.de/10010899747

Credit Default Swaps, Contract Theory, Public Debt, and Fiat Money Regimes: Comment on Polleit and Mariano

Méra, Xavier - HAL - 2013

In this paper, I show that Polleit and Mariano (2011) are right in concluding that Credit Default Swaps (CDS) are per se unobjectionable from Rothbard's libertarian perspective on property rights and contract theory, but that they fail to derive this conclusion properly. I therefore outline the...

Persistent link: https://www.econbiz.de/10010820940

Sector-based explanation of vertical integration in distribution systems; Evidence from France

Chaudey, Magali; Fadairo, Muriel; Solard, Gwennaël - HAL - 2011

Based on recent data concerning the French distribution networks in retail and services, this paper highlights several stylized facts relating to the sector-based differences in the organizational choices. Until now this issue has not been studied in the economical literature. This paper...

Persistent link: https://www.econbiz.de/10009401095

FAUT-IL MIEUX REGLEMENTER LE REPORTING EXTRA FINANCIER POUR AMELIORER SA PRISE EN COMPTE PAR LES INVESTISSEURS ?

Boyer, Béatrice - HAL - 2013

investisseurs. Nous argumentons que la réglementation du reporting extra financier n'est pas suffisamment contraignante pour amener …

Persistent link: https://www.econbiz.de/10010898584

The sustainable development reporting: a new organizational practice in higher education institutions ?

Chatelain-Ponroy, Stéphanie; Morin-Delerm, Sophie - HAL - 2012

development reporting by (and within) French universities. Theoretical background, approach taken and methods of analysis : To … (Ansari et al, 2010) allow us to analyze the adoption and diffusion of sustainable development reporting. We have conducted … comparative analysis (intergroup, intragroup and longitudinal) of the contents of the sustainable development reporting of pioneer …

Persistent link: https://www.econbiz.de/10010898632