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When historical cost is used, the incomes are smoothed in a way that delays the recognition of the financial institutions lessening solvency, especially in the case of fixed rate loans when market rates are decreasing. We study the case of Credit Lyonnais which had the opportunity to transfer...
Persistent link: https://www.econbiz.de/10010742291
Le recours au coût historique et à des techniques d'allègement des bilans comme la titrisation permettent aux banques de disposer d'une marge de manoeuvre en matière comptable. Le développement des marchés financiers et l'orientation actuelle de l'IASC et du FASB en faveur de la juste...
Persistent link: https://www.econbiz.de/10011074306
Current research about determinants of accounting information disclosed by companies suffers from various limits liked with quantitative tools suggested by positivist methodologies. Statistical validation of disclosure determinants hides the firm communication process and its dynamic. To...
Persistent link: https://www.econbiz.de/10011074171
What role can academics – especially in management research – have in management innovation ? Can they only be ex post … do they play a more active role ? From the analysis of five historical, pioneering cases of management innovation, we …
Persistent link: https://www.econbiz.de/10010735790
The compliance function, today a cornerstone of the control system in place within financial services providers, acts as an «instant legislator» that produces norms when legal or regulatory texts do not match practical contexts faced by market operators. Compliance officers can be described as...
Persistent link: https://www.econbiz.de/10011171556
Information systems (IS) research has examined a broad range of factors influencing the effective adoption of information technology (IT). However, so far, much remains to be done with respect to the exact role played by socio-emotional processes and their influence on IT adoption in the...
Persistent link: https://www.econbiz.de/10010861574
In this article, the author inverses the traditional approach (does corporate governance favour innovation …?) considering how innovation influences corporate governance in the European telecommunication sector. …
Persistent link: https://www.econbiz.de/10010706838
Persistent link: https://www.econbiz.de/10010707019
Persistent link: https://www.econbiz.de/10010708807
This article addresses theoretically the dynamics of innovation and growth paths in an economy producing “standard … relation with consumers’ decisions. In particular, we model how producers adapt their dynamics of innovation, i.e. their … different dynamics of innovation. Reaching the “industrial maturity regime” depends on the consumer taste for diversity in …
Persistent link: https://www.econbiz.de/10011074566