L'IASB et le FASB ont formé, en 2003, un groupe de travail commun en vue de faire avancer le projet de création de normes de reporting de la performance financière. Intitulé à l'origine « Performance Reporting » et se référant à une conception étendue du résultat -- le comprehensive...

If we define e-competencies as the competencies developed in order to support the online activity of the organization, there is very few if any research that studies the relation between e-competencies development and firm’s performance.From the resource-based theory we studied empirically...

The purpose of this research is to investigate whether the alignment of IT with the strategy (particularly the partnership strategy or cooperation practice) and organizational structure of an SME could have a decisive influence on its performance. We constructed a model and tested it empirically...

Islamic and conventional investment funds have the same purpose. However, unlike conventional funds, Islamic funds offer different investment contracts and have to invest in accordance with a set of selection rules. This dissertation focuses on developing theoretical and empirical analysis...

ICT is a key performance factor in developed countries. This PhD thesis focuses on the adoption of ICTs and their impact on the performance of manufacturing SMEs in a developing country. Following a first part covering the theoretical and conceptual framework, the rest of the thesis is organized...

This paper considers an international sample of conventional and Islamic mutual funds to assess whether law, culture, and political risk affect the performance, risk-taking behavior and compensation fees of mutual funds. Overall, the results show strongly that legal conditions, culture, and...

This article undergoes two objectives. First, it aims at understanding the relationship between the managerial activism and customers satisfaction as part of the evolution of governance marked by the the value passage of shareholder to a kind of partnership value. Second, it addresses the...