Managers in the fundraising and public sectors face the constant challenge of soliciting donations from a population who may or may not have donated before. Rather than merely asking respondents what they wish to donate, it is standard practice to present a set of suggested amounts – the...

In response to a drop in collected funds, charitable associations have implemented a rigorous approach to the target decisions and communication for fundraising. Prior studies have shown that manipulating the scale of donations influences the collection results. This study was carried out within...

This article aims at discussing the various dimensions of budget allocation decisions made by final consumers. We review the main research and offer a conceptual typology of allocation choices at different levels (time, efforts, product categories, brands…). Then, we make suggestions to carry...

The purpose of this article is to study accounting valuation practices in French bankruptcies following enactment of the Law of 1838. The research is based on a study of 500 files in the archives of the Paris Court of Commerce. After first presenting the main steps in the bankruptcy proceedings,...

Since the early 1997 paper by La Porta et al., a growing body of research has argued that ‘legal origins’ have a country-specific, time-invariant effect on property rights and economic development. Following the methodology of La Porta et al., an original database of 51 bankruptcy laws has...

This paper analyzes how bankruptcy litigation affects the value of relationship banking. In our model, bankruptcy courts may make type 1 errors, i.e., they may declare that an insolvent firm is solvent; and they may make type 2 errors, i.e., they may declare that a solvent firm is insolvent. Our...

Bankruptcy implies the involvement of legal procedure and a comprehensive examination of accounting. Yet the legislation, the function and the meaning of accounting have changed over the last centuries. To understand these changes, which have resulted in the judicialisation of procedures and the...