financial statements. The outsourcing of accounting services may work as a signal, in as far as it sets a limit on earnings … management.We build a theoretical framework based on the signaling theory to explain the outsourcing of accounting services. We …

the factors explaining the decision to implement outsourcing/ vertical disintegration; the second highlights the emergence … of a long-term trend in favour of outsourcing. …

activities. The result of this is that outsourcing has contributed to an increase in the strategic impact of purchasing … departements. This article builds on the reasoning that the outsourcing process belongs to the purchasing departments themselves …. Two fundamental questions are asked: What purchases should be covered by outsourcing? Which activities, internal to the …

outsourcing. We demonstrate that the hold-up friction under generic outsourcing increases with a firm's productivity. This implies … that: (i) high productivity firms choose ideal outsourcing to the South, (ii) medium productivity firms choose generic … outsourcing to the South, (iii) low productivity firms choose generic outsourcing to the North. Cet article étudie le rôle de la …

We show that the growth of the service sector facilitates outsourcing, or fragmentation of production. Services link …

Outsourcing is one of the main origins of firm's shrinkage. Outsourcing strategy can be defined as the purchase of a … consequences of outsourcing ? Transaction Cost Theory (TCT) and Resource Based View (RBV) literature are the main theories … mobilized to understand outsourcing strategy. We present the case study of a French company that outsourcized most of its …