Probability weighting is one of the cornerstones of decision-making theories accommodating gambling preferences. This paper examines its relevance to explaining employee stock option exercise behavior. We characterized the optimal exercise policy for a representative employee with Rank-Dependent...

This study investigates the informativeness of purchase price allocations (PPAs) that involve fair value estimation of acquired assets and liabilities after a business combination. Using a model capturing the amount of goodwill expected after the initial announcement of an acquisition, we...

This paper examines the justifications accountants give for their role and position in organisations. Through a qualitative study based on observations and interviews, we follow management accountants acting as influential representatives of the financial language in their organisations. Trying...

The emergence of the concept of ’sustainable development’leads companies to redefine the notion of performance and to implement practices to manage it.An exploratory research, undertaken in five multinational companies, highlights changes in their management systems and shows that companies...

Wishing to break with a design-use dichotomy still heavily present in the study of the management tools, the article introduces various theoretical framework of management sciences by integrating them from an "appropriative perspective".The first part develops the object and the problems of the...

Study of French Forensic accounting - roles, selection, missions,knowledge - in a conventional perspective. Based on a sociological review

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...

Dans cet article , l'auteur retrace l'histoire de la comptabilité depuis le Moyen-Age. Quatre périodes sont distinguées : le Moyen-Age (avant la partie double); de la fin du Moyen-Age au début du XIXème siècle (période de l'émergence et de la diffusion de la partie double); XIXème et...