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Le thème central de cet ouvrage porte sur l'adéquation des représentations théoriques du comportement décisionnel des agents et sur ses implications pour la pertinence des mesures de la juste valeur des instruments financiers. L'ouvrage vise en premier lieu à mettre en perspective le rôle...
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This article aims to understand more about the origins of internal careers through a case study of accounting personnel at the French company Saint-Gobain at the turn of the twentieth century. The first section offers a review of various bodies of research that will allow us to define the notion...
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Dans un contexte de préoccupation croissante des RPS (risques psychosociaux), la formation des managers à la gestion … discussion permettent aux managers de mieux appréhender la prévention des RPS, tout en évitant de n'être qu'un "coussin … entreprises, et ainsi pointer les conditions nécessaires à ces formations pour aider les managers à lutter contre les RPS …
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The AFEP-MEDEF corporate governance code amended in 2013 introduces the say on pay principle, which grants shareholders the right to vote on executive remuneration at annual general meetings. This paper aims at reviewing the studies undertaken in countries that have established this principle...
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The paper introduces status as re ecting an agent's claim to recognition in her work. It is a scarce resource: increasing an agent's status requires that another agent's status is decreased. Higher status agents are more willing to exert e ort in exchange for money; better-paid agents would...
Persistent link: https://www.econbiz.de/10010734929
This paper examines the incentives from stock options for loss-averse employees subject to probability weighting. Employing the certainty equivalence principle, I built on insights from Cumulative Prospect Theory (CPT) to derive a continuous time model to value options from the perspective of a...
Persistent link: https://www.econbiz.de/10010891141