At the dawn of the 21st century, the appearance of fair value accounting is often presented as, if not a revolution, at least an innovation. The present article on the history of "value" as used in German and French accounting regulations from 1673 to 1914 will show that although valuation at...

The work comparing the French and the German industrial relations systems usually contrasts the French state interventionism with the German tradition of an autonomous partnership among strong actors. These stereotypes might however be challenged by a further comparative analysis of the business...

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...

The everchanging European context may well lead to the evolution of MNCs' strategies in Europe and to the evolution of the control mechanisms within their subsidiaries. The author analyses the issue from the angle of human resources management, considered as an informal control tool that is...

This paper studies the possible effects of the implementation of an HRIS (human resources information system) on human resources job within a multinational company. I study the case of the Rexel group which, in particular, by the implementation of an HRIS, seeks to transform HRM practices of its...