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Les motivations au découplage : l’exemple de l’introduction de l’IFRS 8

Zelinschi, Dragos; Levant, Yves; Berland, Nicolas - Université Paris-Dauphine (Paris IX) - 2013

According to IFRS 8, segment reporting has to be based on information prepared for internal management decisions. In this paper, we attempt to explain the gap between the expected impact of this standard and its actual implementation. Indeed, disclosed segment information apparently complies...

Persistent link: https://www.econbiz.de/10011205315

Building the legitimacy of business networks through certification: The development of differentiated relationships

Sauvée, Loïc; Coulibaly, Mantiaba - Université Paris-Dauphine (Paris IX) - 2010

In this paper we analyze how legitimacy allows us to develop differentiated relationships in business networks. Our … central argument is that the building of legitimacy in business networks through certification needs the development of what … develops the argument through a critical review of literature. We use the organizational legitimacy (Elsbach, 1994) and …

Persistent link: https://www.econbiz.de/10011072049

Relevance and Excellence in Higher Education Vocational Schools: Business Schools as Institutional Actors

Paradeise, Catherine; Thoenig, Jean-Claude; … - Université Paris-Dauphine (Paris IX) - 2014

Persistent link: https://www.econbiz.de/10011073674

"Les grandes entreprises modèles" et les coûts cachés de la responsabilité sociétale des entreprises

Quairel, Françoise - Université Paris-Dauphine (Paris IX) - 2003

We use the neo-institutional and legitimacy theoretical perspective in order to analyze the “business case” i.e. the … stakeholder's pressure enact partial conformity strategies in order to enhance or gain legitimacy in a volontary exercise and in …

Persistent link: https://www.econbiz.de/10011074600

Contribution à la compréhension de l' "Expectation gap" en audit

Jedidi, Imen - Université Paris-Dauphine (Paris IX) - 2013

The « expectation gap » is defined as the gap between what the public expects from the auditor and what the auditor expects to achieve. The present research treats the expectation gap in its discursive and normative dimensions. It aims to contribute to the understanding of the expectation gap...

Persistent link: https://www.econbiz.de/10011074676

Légitimité de l’audit conjoint : Une analyse structurationniste et néo-institutionnaliste des cas français et danois

Mhirsi, Nadia - Université Paris-Dauphine (Paris IX) - 2014

This research contributes to an understanding of joint audit's legitimacy. It aims to highlight the institutional …

Persistent link: https://www.econbiz.de/10011273991

La fidélité prototypique : une approche de la fidélité perçue par l'auto-catégorisation

De Kerviler, Gwarlann - Université Paris-Dauphine (Paris IX) - 2013

legitimacy of benefits received from the brand.The integration of CSF in customer segmentation appears to be as an efficient tool …

Persistent link: https://www.econbiz.de/10011273995