The purpose of this paper is to study the effect of operational, market and accounting risks disclosures on investors' disagreements about French firms' value. The paper provides evidence on risks reporting efficiency in reducing investors' disagreements about the implication for firm's value of...

Power can be used as a way to create fruitful opportunities for scientific agendas. Power also offers an analytical tool to make sense of social phenomena. This does not imply that power theory building only may derive heuristic benefits using it. The paper concludes by a series of still open...

In a knowledge management project, the key issue is to help the stakeholders to choose which parts of their knowledge will need to be specifically capitalized. This means finding a decision support approach enabling them to identify and locate potential crucial knowledge. To deal with this type...