si les normes ISO 9000 traduisent un consensus international quant auxcaractéristiques essentielles que doit posséder un système qualité pour garantir le fonctionnement efficace de toute organisation, il semblerait qu'après des années de certification, les responsables qualité doivent...

This article presents the results of a study on the evolution of modes of control between buyers and suppliers in the Maurienne valley in the nineties. The social control which had prevailed until then was replaced by a market control. Due to the rationalisation of the costs in the buying firms,...

French accounting values, accounting and reporting system characteristics and the nature of corporate owners and financiers account for the low level of French companies' disclosure. The aim of this paper is to relate the extent of disclosure in the annual reports of a sample of 100 French...

Probability weighting is one of the cornerstones of decision-making theories accommodating gambling preferences. This paper examines its relevance to explaining employee stock option exercise behavior. We characterized the optimal exercise policy for a representative employee with Rank-Dependent...

This research provides an alternative framework for the analysis of employee stock option exercise patterns. It develops a binomial model where the exercise decision obeys to a policy that maximizes the expected utility to a representative employee exhibiting preferences as described by the...

This research provides an alternative framework for the valuation of standard employee stock options and for the analysis of exercise behavior patterns. It develops a binomial model where the exercise decision obeys to a policy that maximizes the expected utility to a representative employee...

New value indicators are not used in the same way everywhere. In some cases, they are only used to provide financial information whereas in others, they are the basis for organising internal management. Sometimes they are merely used as financial analysis tools.