This study develops and empirically tests a model of the corporate decision to disclose stakeholders' reports for French firms. The related literature is then reviewed in the first section. The next section identifies the factors influencing the decision to disclose stakeholders' reports. The...

This paper addresses the relationship between mandatory and voluntary information. The introduction of IFRS in 2005 modified mandatory information requirements and influenced the content and level of the discretionary information disclosed by firms. This background allows us to test whether the...

In this paper, we examine how categorization is resisted. We analyze the way organizations draw on industry registers to resist or adapt to changes that will potentially alter the definition and nature of the markets in which they compete. We approach this question through a qualitative study of...

Dans les économies modernes, il est communément admis que la valeur économique d’une entreprise reflète, pour une grande part, celle de ses actifs immatériels représentés par les brevets, par les marques, par la réputation ou par le capital organisationnel. Parallèlement, confrontés...

Information technology (IT) is used to regulate organizational processes both to allow and to prevent specific behavior. Recent scandals in the financial industry exposed overconfidence in IT based regulation and, as scholars of regulation have long known, the games people play increase with the...

Having been introduced in the European Union and in many other countries, the equal opportunity rule is seen as protecting investors in the event of a transfer of control. This rule should be analyzed in a context of appropriation of private benefits between the new controlling shareholders and...

The equal opportunity rule is seen as protecting investors in the event of a transfer of control. In order to better analyze the consequence of such a rule, we need to account for the information asymmetry that exists between new controlling shareholders and outside investors with private...