The paper examines the diversity of social and economic systems and its consequences on corporate social performance. Drawing upon Amable’s (2005) typology, the authors identify five clusters of countries and examine the specificities of the Corporate Social Performance (CSP) in these...

The history of accounting for private railway companies in Germany shows that these companies played a major role in the diffusion of historical cost accounting principles and gave birth, together with big other joint stock companies, to the dynamic" or second stage of capitalist accounting, at...

The role of shareholders in modern capitalism should remember its historical roots. Legal analysis of the economic system is privileged in the paper. Corporation is the legal tool of modern capitalism; it introduces a liability limited to the stock held by shareholders. Paradoxically it may have...

We investigate the influence of founding-family ownership on labor relations using workplace-level data from France. Based on data from labor conflicts during 2004 in workplaces of listed companies, we find that family ownership significantly reduces the duration and the percentage of employees...

This paper proposes an alternative approach to corporate social disclosure analysis in order to link social information disclosed and corporate social performance. A survey of the literature dealing with description and explanation of corporate social disclosure practices underlines the...

The article aims at providing an original contribution to the economic assessment of labour law issue. It is based on a theoretical framework shared by economists and jurists which unable an assessment of employment protection legislation in a dynamic perspective focusing on implementation of...