The dissertation purports to address how every day conduct reflects influences of ethnicity on Accountability practices. Accounting is treated as a discursive system in which individuals speak about themselves in Terms of asset-liability, debit-credit, income, value. Thence, I am purporting...

The thesis puts forth an empirical methodology to study the link between modes of knowledge production and innovation, based on a functional (basic research, applied research and development) and organisational (internal research, external research) analysis of RD activities. To do so, it uses...

Investors often fail to incorporate all relevant information when they make decisions. This is a consequence of both information overload and investors’ limited cognitive abilities. The first essay shows that firms take advantage of investors’ inattention by managing the advance notice...

Social responsibility standards voluntarily set by a company create obligations both in respect of their issuers and their receptors. Law operates a double movement of legalization (they shall become binding for employees) and control (this binding nature is to exist only if it satisfies the...

Death is the unescapable event that most of individuals want to hide motivated by a fundamental will to stay alive. Because it can be source of mystery, fascination and anxiety, this topic has been of specific interest in psychology thanks to the Terror Management Theory (TMT). This theory...

The development in Islam is sustainable and stipulates the meeting between capitals and knowledge through the moudaraba formula that gave birth to the current IF!. The Islamic Private Equity Funds are, theoretically, the solution for the failure of the IF1 in the development processes. The...

Mission, vision, or strategic intent, the articulation of a radical future is identified as a source of competitive advantage and sustainable performance. An exploratory study leads us to identify a new form of discourse : strategic ambition. The first objective of our research is to solve an...

In this thesis, we conduct an analysis of potential causes of SME bank financing constraints in relation to the profound changes affecting the organization of the French banking system mainly due to deregulation and ICT advances. Three lines of inquiry have emerged: i) the strengthening, since...

Geostatistics and spatial econometrics are two spatial statistical approaches used to deal with spatial dependence. Geostatistics estimates directly the variance-covariance matrix by assuming that the covariance among observations depends inversely on the distance between their locations, called...

The post-crisis and regulatory changes face banks with a new framework, replacing financial performance at the heart of their model. With the exception of risks associated with proprietary financial transactions, effects of the structure of income on the profitability and the stability of...