financial statements. The outsourcing of accounting services may work as a signal, in as far as it sets a limit on earnings … management.We build a theoretical framework based on the signaling theory to explain the outsourcing of accounting services. We …

the factors explaining the decision to implement outsourcing/ vertical disintegration; the second highlights the emergence … of a long-term trend in favour of outsourcing. …

activities. The result of this is that outsourcing has contributed to an increase in the strategic impact of purchasing … departements. This article builds on the reasoning that the outsourcing process belongs to the purchasing departments themselves …. Two fundamental questions are asked: What purchases should be covered by outsourcing? Which activities, internal to the …

Outsourcing is one of the main origins of firm's shrinkage. Outsourcing strategy can be defined as the purchase of a … consequences of outsourcing ? Transaction Cost Theory (TCT) and Resource Based View (RBV) literature are the main theories … mobilized to understand outsourcing strategy. We present the case study of a French company that outsourcized most of its …

is to understand why some firms renegotiate their outsourcing contracts. The relationship between the age of the … outsourcing contract and the number of renegotiations is straightforward. Older contracts are more likely to require adjustments … examined. This paper finds that the positive relationship between the age of outsourcing contracts and the number of …