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The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud

Stolowy, Hervé; Messner, Martin; Jeanjean, Thomas; … - HEC Paris (École des Hautes Études Commerciales) - 2013

In this paper, we use the investment fraud of Bernard Madoff to inquire into the production of trust in the context of financial markets. Drawing upon empirical data related to U.S. individual investors (interviews and letters) as well as documentary material, we investigate the mechanisms...

Persistent link: https://www.econbiz.de/10010832975

Accounting and the Birth of the Notion of Capitalism

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

invented is an example of the influence of accounting ideas on economic and sociological thinking. …

Persistent link: https://www.econbiz.de/10005011575

Searching for the accounting features of capitalism: an illustration with the economic transition process in China

Chiapello, Eve; Ding, Yuan - HEC Paris (École des Hautes Études Commerciales) - 2005

Sombart argued in his book in 1916. Indeed, the double-entry bookkeeping accounting system was also adopted by anti …-capitalist countries where a new economic system was set up. A study of how accounting has changed with the economic transition in China … helps us identify those "accounting features" required for a capitalist economy that clearly differ from those needed for …

Persistent link: https://www.econbiz.de/10005011578

Control at a distance as self-control: the renewal of the myth of control through technology

Dambrin, Claire - HEC Paris (École des Hautes Études Commerciales) - 2007

This paper draws on socio-institutional research on accounting technology. It underlines the ability of one type of … accounting technology (performance measurement technology) to be a base for control at a distance since this technology links …

Persistent link: https://www.econbiz.de/10005011628

Warm-Glow Giving and Freedom to Be Selfish

Evren, Ozgur; Minardi, Stefania - HEC Paris (École des Hautes Études Commerciales) - 2013

Warm-glow refers to other-serving behavior that is valuable for the actor per se, apart from its social implications. We provide axiomatic foundations for warm-glow by viewing it as a form of preference for larger choice sets driven by one's desire for freedom to act selfishly. Specifically, an...

Persistent link: https://www.econbiz.de/10010832969

What does it take to be good parent ? Opening the black-box of value creation in the unrealated multibusiness firm

Olivier, Gottschalg; Meier, Degenhard - HEC Paris (École des Hautes Études Commerciales) - 2006

This paper develops and tests new theory about the determinants of value creation in unrelated multibusiness firms from a resource-based perspective. The authors argue that the availability of "headquarter resources", which are at the basis of headquarter services provided to the business units,...

Persistent link: https://www.econbiz.de/10005011550

The internationalization of financial statements presentation : an empirical study of french groups

DING, Huang; STOLOWY, Herve; TENENHAUS, Michel - HEC Paris (École des Hautes Études Commerciales) - 2001

Anglo-American standards through the study of one aspect of the accounting methods: the financial statements presentation …

Persistent link: https://www.econbiz.de/10005011588

Classification of Intangibles

STOLOWY, Herve; AHONEN, Guy; NIKOLAJ BUKH, Per; … - HEC Paris (École des Hautes Études Commerciales) - 2000

This book is an attempt to construct a classification (or division) of intangibles, consisting of a diversity of approaches that deals with this concept. It includes eleven papers which have been divided into three sections based on their approach and what we can learn from them: (1) regulation...

Persistent link: https://www.econbiz.de/10005021603

Marking to Market and Inefficient Investment Decisions

Otto, Clemens A.; Volpin, Paolo F. - HEC Paris (École des Hautes Études Commerciales) - 2013

We examine how mark-to-market accounting affects investment decisions in an agency model with reputation concerns … makes mark-to-market accounting less desirable as market prices become more informative. …

Persistent link: https://www.econbiz.de/10010832940

Who is she and who are we? A critical essay on reflexivity in research into the rarity of women executives in accountancy

Dambrin, Claire; Lambert, Caroline - HEC Paris (École des Hautes Études Commerciales) - 2010

authors aim to unravel the discourses produced on this topic in the accounting literature and question their own experience …

Persistent link: https://www.econbiz.de/10008518876