Different types of markets exist throughout the world but how are they created? In this book, an interdisciplinary team of authors provide an evolutionary vision of how markets are designed and shaped. Drawing on a series of case studies, they show that markets are far from perfect and natural...

This paper proposes an alternative approach to corporate social disclosure analysis. A survey of the literature dealing with description and explanation of corporate social disclosure practices underlines the inconsistency of the findings. We discuss the relevance of this instrument. In order to...

Social disclosure: measurement and determinants. A multi-supports comparison. Few studies have investigated corporate social disclosure in France. This research, based on positive accounting theory, proposes a theoretical model of corporate social disclosure. A measurement method of corporate...

This papers deals with coporate social disclosure made by French companies through their websitesand their annual reports.First, it discusses the suitability of an evaluation ofthe scope of corporate social disclosure based on the sole annual report. Then, it. seeks to extend previous research...

This paper deals with corporate social disclosure (CSD). It consists in a longitudinal study of Pechiney CSD practices. Our research aims at identifying the determinants of such practices. Particularly, we document the link between CSD practices and public's concern. Theoretical framework is...

Historically, the development of budgetary control in French businesses took place within the ideological context of the debate on organisation of the economy following the economic and political crises of the 1930s and 1940s. Budgetary control was seen by many actors as one of the practices...