The possible existence of a link between the structure of firms' equity and profitability is a recurrent question among economists. The primary objective of this article is to provide a critical analysis of the two most recent hypotheses on the subject, one put forward by Demsetz, and the other...

We analyze the role of professional reputation in the transition to entrepreneurial activity when credit is rationed. We study an employee's willingness to allow the market to learn information about talent by choosing more or less informative projects. This choice impacts the employee's...

This article deals with financial accounting and financial strategy at Schneider during the period of early French industrialization. The charging of all capital expenditure to net income led both to an underestimation of assets and a reduction of distributable income. Schneider managed to...

Dans ce traité d'enseignement supérieur (niveau maîtrise), l'auteur parle successivement du diagnostic financier, de la gestion de la trésorerie, du financement à long et moyen terme, de la sélection et de la planification des investissements et, enfin, de l'évaluation financière de...

This research notes aims at assessing the research policy in the knowledge management field conducted by the EU during the last decades. this article highlights the results from this research but also points out the lacks of this research program.