This paper critically examines the basic tenets of positive accounting theory. We subject the language of Watts and Zimmerman’s 1986 definition of positive accounting theory to the activity of proof reading, in accordance with Derrida’s concept of deconstruction. We highlight traces of...

This article looks at the Enron affair in terms of what investors and experts fail to take into account to being able to predict Enron collapse. The authors show how analysts could have predicted Enron's difficulties in view of the incoherence observed in its strategic decisions, from the...

This paper aims to highlight the mediator role of hedonic responses in the relation between animated images and attitudinal responses. It has another objective which is to show off the moderator role of product category. To this purpose, we have manipulated two categories of advertising opposing...

This paper aims to highlight the mediator role of hedonic responses in the relation between animated images and attitudinal responses. To this purpose, we have manipulated two categories of advertising opposing animated to non animated images.

This research aims to analyze the role of positive and negative emotions in decisions about supplier switching in the hotel industry. It shows how, in addition to switching costs and relational norms, positive emotions, such as happiness, empathy, gladness and satisfaction, also act as switching...