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depends on several factors; some of them are situational and contextual. This study links managersrisk relational perception … confronted with a relational risk. This paper adopts a multidimensional view of relational risk. Generally, perception of risk … European Biotechnology firms. The results suggest that relational risk perception is more influenced by informal contextual …
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In recent years, a big evolution of investors’ needs in financial information was recorded. As firms increasingly base their value on know-how and other intangibles, a demand for information on knowledge-based resources is growing. Recently the importance of such communication on initial...
Persistent link: https://www.econbiz.de/10010707020
A publication score of voluntary disclosed information disclosed by French firms was built on the 2003-2007 period. This original set of data is used to analyze the impact of the introduction of IFRS standards scheduled in 2005. It is also used to identify the determinants of communication...
Persistent link: https://www.econbiz.de/10010707080
Many researchers in management or in history of management often work on best sellers whereas the interest of such books could seem limited. This article tries to explain the reasons of the success. We have studied the historical case of the book of Eugène Léautey and Adolphe Guilbault, La...
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Le contrôle organisationnel s'inscrit dans une double relation avec la stratégie et l'action. La théorie de la structuration d'Anthony Giddens permet de dépasser l'incompatibilité existant jusqu'alors entre les paradigmes structuro-fonctionnalistes et ceux privilégiant l'acteur. La...
Persistent link: https://www.econbiz.de/10011073190
What have been published in management control and management accounting in France for ten years and what did we learn from it ? In this paper we tried to answer to these questions by examining scientific production published in Finance Contrôle Stratégie and Comptabilité Contrôle Audit, the...
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