Accounting standards, and financial statements disclosed in accordance with these standards, aim to reduce information asymmetry between insiders and outsiders. So, in a context of external growth, Purchase Price Allocations’ works (PPA) may contribute to improve usefulness of financial...

The goodwill is, by nature, complex since this notion encompasses two realities: the first is an economic concept – the expected present value of economic profits – the second is an accounting aggregate – the excess of the acquirer’s purchase price over the fair values of the target’s...

Our research focuses on the relevance of the descriptive framework to the representation of decisional behavior aspects in financial instruments fair value models. This issue is analyzed in the case of stock options through three essays: The first paper gives rise to new behavioral factors...

From 1970s, the questioning of the monetary system of the fixed parities causes the appearance of new risks on markets, and leads financial players to look for new techniques to master the effects: the first derivative financial instruments arise from this will. However, at the time of...

Today television programs produced by a few American companies, the Majors, are among the most popular with viewers. This dissertation examines the process of cultural uniformisation that has driven this phenomenon by focusing on commercial interactions in the global distribution market for...

This PhD dissertation combines the approaches of economic sociology and sociology of knowledge in order to analyze the social mechanisms underlying the conversion into organic farming. Based on an empirical study and analysis of a complete social network describing the interdependencies among...

Within the behavioral research in sales promotion, the product and brand usage is almost never taken into account by researchers, in spite of its relevance as a mediating variable between sales promotion and satisfaction or loyalty. This research, applied to clothing, aims at studying the direct...

Today’s unstable and unpredictable world, from a financial and a legal point of view, creates a new requirement, the performance. In this context, the company’s legal performance refers to its ability of develop legal resources and to connect it to other resources to reach its goals,...

According to economic theory, health insurance raises medical care consumptions by inducing ex-post moral hazard behavior, it is to say the purchase of health care that individual value below their production cost. Nevertheless, among the economists community, some suggest that these additional...

The objective of this dissertation is to examine, under a sociological lens, the new practice of the corporate sustainability performance measurement. This emerging practice seems to be a social space where are structured various games of power, confrontation and resistance of many actors...