’intégrer le capital humain dans le pilotage de la performance globale de l’entreprise ? La théorie des ressources (resource based … avantage devrait mener à une performance plus élevée sur le marché. Il devient donc impératif pour les entreprises de piloter … sociale de la performance dans cet outil de contrôle stratégique. Pour les promoteurs du balanced socrecard (BSC), un modèle …

This paper investigates the relationship between disclosure and bank CDS spread during the sovereign debt crisis over … of targetted sovereign disclosure on the evolution of the CDS spreads, while the global index have not significant impact …

previously developed relationship with a lead bank obtained a lower spread and a longer maturity during the financial crisis but …

recycling. The determinants associated with environmental disclosure are: company size, financial leverage, and the number of …

This study investigates the impact of the COB’s mandated public disclosure of audit fees on subsequent period audit … pricing. Our theoretical model predicts that the public disclosure of fees will lead to greater precision and reduced … dispersion (less variance) in subsequent period fees. Using the new fee disclosures in the first two disclosure years (2002 and …

on the performance of takeover targets and trade credit. …

Purpose of the paper: Risk orientated disclosure is a focal issue of corporate communication. Many provisions have been … sources).Findings: The paper established an inventory of rules currently existing in order to identify the risk disclosure … focused on risk disclosure within annual reports of listed companies and on risk reporting within mandatory provisions …