Several previous research studies have reported mixed results concerning the direct relationship between corporate governance and firm performance. Actually, the presence of innovation as a mediating variable within this relationship has not yet been fully established. Hence, this article's...

The board of directors plays a key role as an internal mechanism of corporate governance. Indeed, its effectiveness is dependent on the presence of several factors, the most important are related to characteristics that relate primarily to the independence of its members, board size, the...

The performance measurement is essential in any organisation whose existence depends on its efficiency. In this article, we note the effect of IFRS on the evaluation of the performance of companies. For this purpose, we propose a comparative analysis between the Tunisian and international...

"This paper focuses on the question of whether improving the competence of new business founders through programs that offer external expertise enhances the duration of self-employment. In our analysis, we focus on three different programs that are provided along with a financial subsidy and...

In this paper, we introduce two new indicators of the operational and the financial performance of bank branches networks. We develop an alternative approach to the traditional productivity measures to take into account size, environmental and structural effects in the benchmark process. We use...

This paper deals with measurement practices and expertises in both manufacturing and service industries. It states that the issue of 'what to measure' still needs further research and discussion, even though there is a general acceptance that the key operational performances of a production...

Die vorliegende Studie untersucht den IKT-Sektor in Nordrhein-Westfalen anhand von Sonderauswertungen der amtlichen Statistik des Umsatzsteuerpanels sowie der Daten einer eigenen Unternehmensbefragung. Dabei erweist sich dieses Bundesland als Standort mit einem weitgehend prosperierenden...

Globally, the reliance of large-scale industries (LSI) on suppliers' performance has increased. Majority of single tier managed small-scale industries (STSSI) in manufacturing sector are last tier ancillaries to LSIs. Implementing quality management system to fulfil the requirements of customers...