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In this paper, we examine how categorization is resisted. We analyze the way organizations draw on industry registers to resist or adapt to changes that will potentially alter the definition and nature of the markets in which they compete. We approach this question through a qualitative study of...
Persistent link: https://www.econbiz.de/10011082485
Having been introduced in the European Union and in many other countries, the equal opportunity rule is seen as protecting investors in the event of a transfer of control. This rule should be analyzed in a context of appropriation of private benefits between the new controlling shareholders and...
Persistent link: https://www.econbiz.de/10010735780
The equal opportunity rule is seen as protecting investors in the event of a transfer of control. In order to better analyze the consequence of such a rule, we need to account for the information asymmetry that exists between new controlling shareholders and outside investors with private...
Persistent link: https://www.econbiz.de/10010706677
We investigate the link between the regulation of control transactions and the institutional and corporate features of public companies, by analyzing the massive delisting activity in the Romanian capital market. The peculiar ownership reforms involving a large number of listed companies offer a...
Persistent link: https://www.econbiz.de/10010708206
This paper addresses the relationship between mandatory and voluntary information. The introduction of IFRS in 2005 modified mandatory information requirements and influenced the content and level of the discretionary information disclosed by firms. This background allows us to test whether the...
Persistent link: https://www.econbiz.de/10011072893
This study develops and empirically tests a model of the corporate decision to disclose stakeholders' reports for French firms. The related literature is then reviewed in the first section. The next section identifies the factors influencing the decision to disclose stakeholders' reports. The...
Persistent link: https://www.econbiz.de/10010707782
Cette étude s'est intéressée aux pratiques des groupes français en matière de reconnaissance comptable des éléments incorporels acquis lors de regroupements d'entreprises et à l'impact de celles-ci sur le marché financier. La démarche de validation empirique a porté sur un...
Persistent link: https://www.econbiz.de/10011166395
Persistent link: https://www.econbiz.de/10010960517
Face à la montée en puissance des actionnaires individuels et la progression du « capitalisme financier », les entreprises françaises sont amenées à adapter leurs stratégies de communication. Dans son rapport de 1999, la COB a constaté des améliorations dans la qualité de la...
Persistent link: https://www.econbiz.de/10011073112
Persistent link: https://www.econbiz.de/10010708294