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The missing lens in family firm governance theory: a self-other typology of parental altruism

Durand, Rodolphe; Lubatkin, Michael H. - HEC Paris (École des Hautes Études Commerciales) - 2006

In this paper, the authors derive a typology of five parental altruistic archetypes that exhausts the possible altruistic influences in the governance at family firms. They argue that when taken in concert, these five types comprise a more balanced explanation of the cross-sectional variance in...

Persistent link: https://www.econbiz.de/10005011631

The role of Criticism in the Dynamics of Performance Evaluation Systems

Eve, CHIAPELLO; Annick, BOURGUIGNON - HEC Paris (École des Hautes Études Commerciales) - 2003

Drawing on the concept of « trial », developed by French sociologists, this article analyzes the dynamics of employees’ performance evaluation systems, particularly those involving accounting performance measures. A case study is presented as an illustration of our proposal to consider these...

Persistent link: https://www.econbiz.de/10005011660

Performance des Grands Groupes et Stratégies de rétribution des dirigeants

TREPO, Georges; ROUSSEL, Patrice - HEC Paris (École des Hautes Études Commerciales) - 1999

In today's managerial world (corporate governance, shareholders' wealth maximization, agency theory) how are CEOs paid in the 700 layest French firms ? What are the various components of total compensation: fixed camp, bonus fringes, stock options ? What parties influence the mix and amounts :...

Persistent link: https://www.econbiz.de/10005057414

Le stress professionnel – enquête française et comparaisons internationales

STORA, Jean-Benjamin - HEC Paris (École des Hautes Études Commerciales) - 1999

. The French sample comprises managers of the private and the public sectors of the economy. The last part of the paper …

Persistent link: https://www.econbiz.de/10005057417

Interest alignment and competitive advantage

Gottschalg, Oliver; Zollo, Mauricio - HEC Paris (École des Hautes Études Commerciales) - 2006

This paper articulates a theory of the conditions under which the alignment between individual and collective interests generates sustainable competitive advantage. The theory is based on the influence of tacitness, context-specificity and casual ambiguity in the determinants of different types...

Persistent link: https://www.econbiz.de/10005011530

Assesing the frequency and clauses of out-of-stock events through store scanner data

Bayle-Tourtoulou, Anne-Sophie; Laurent, Gilles; Macé, … - HEC Paris (École des Hautes Études Commerciales) - 2006

This paper aims to provide an answer to the question of out-of-stock events (OOS), their frequency, the sales losses they generate, and their causes. The authors provide two contributions. They describe a new sales-based measure of OOS computed on the basis of store-level scanner data and...

Persistent link: https://www.econbiz.de/10005011535

Motivation and the theory of the firm

Gottschalg, Oliver; Zollo, Maurizio - HEC Paris (École des Hautes Études Commerciales) - 2006

This paper proposes to revisit the debate on the theory of the firm using motivation theory as the primary analytical tool.

Persistent link: https://www.econbiz.de/10005011583

Planning as an integrative device

Xavier, CASTANER; Mikko, KETOKIVI - HEC Paris (École des Hautes Études Commerciales) - 2003

Middle managers’ shared understanding of organizational priorities is a key determinant of successful goal … implementation. In this paper, we analyze whether involving middle managers in the strategic planning process and communicating the …, in which we asked three middle managers about the organizational priorities, we find that the managerial position bias is …

Persistent link: https://www.econbiz.de/10005011637

Defying Gravity: Costly Signaling to Mislead or to Inform?

Beneish, Messod Daniel; Capkun, Vedran; Fridson, Martin S. - HEC Paris (École des Hautes Études Commerciales) - 2013

While it is generally maintained that earnings management can occur to inform as well as to mislead, evidence that earnings management informs has been scarce, and evidence that credibility increases with signal costliness inexistent. We provide evidence that firms use discretion over financial...

Persistent link: https://www.econbiz.de/10010832926

Planification et contrôle de gestion en France en 1998

Hugues, JORDAN - HEC Paris (École des Hautes Études Commerciales) - 1998

Planning and management control in France in 1998, the major changes in the management control systems.

Persistent link: https://www.econbiz.de/10005007884