Our study approaches corporate governance in the context of the financial reportingprocess. From a theoretical point of view we draw on literature arguing that informationaltransparency connects corporate governance mechanisms and the financial reporting process withbenefits for stakeholders....

In the last years of the Internet bubble, many managers provided fraudulent financial statements with the aim at inflating the market value of their firms. Is this shortage of honesty an accident or a buit-in feature of shareholder capitalism? This paper argues that in an economy hosting...

This paper deals with quality management using ISO 9001 certificate and other similar certificates and with Costs of Quality. Numerous studies claim that quality management increases a company’s performance, mainly measured by operational indicators. The paper aims to find out if there is also...

Despite the success that the ISO 9001 standard has achieved it has been extensively criticized and empirical studies have shown controversial results about its impact on performance. Our conceptual study was motivated by the mentioned dilemma about ISO 9001 effectiveness, and the controversy...

This paper demonstrates that intangible assets play an important role in financial policy. Using a proprietary database of consumer brand evaluation, I show that positive consumer attitude toward a firm's products alleviates financial frictions and provides additional net debt capacity, as...

si les normes ISO 9000 traduisent un consensus international quant auxcaractéristiques essentielles que doit posséder un système qualité pour garantir le fonctionnement efficace de toute organisation, il semblerait qu'après des années de certification, les responsables qualité doivent...

The article looks at the pros and cons for the implementation of Target Costing method in Romanian household appliances manufacturing entities, based on its specific principle. Based on recent results obtained by experts in this field and taking into account the specific aspects of the Romanian...

This article presents the results of a study on the evolution of modes of control between buyers and suppliers in the Maurienne valley in the nineties. The social control which had prevailed until then was replaced by a market control. Due to the rationalisation of the costs in the buying firms,...

French accounting values, accounting and reporting system characteristics and the nature of corporate owners and financiers account for the low level of French companies' disclosure. The aim of this paper is to relate the extent of disclosure in the annual reports of a sample of 100 French...

L'article présente les résultats d'une étude sur l'évolution des modes de contrôle entre clients et fournisseurs dans la vallée de la Maurienne dans les années quatre-vingt dix. Le contrôle social qui prévalait jusqu'alors a été remplacé par le contrôle par le marché. Dicté par la...