Under the going concern principle, an entity is considered as a going concern in the absence of information proving the contrary. Over the last thirty years, researchers have extensively examined the information relevant to default risk assessment. These empirical works have turned to be highly...

The fuzzy set approach has progressively been introduced into many areas of organisational science in order to compensate for certain inadequacies in traditional tools. Indeed behaviourists and expected utility researchers have long been studying the role of ambiguity and vagueness in the human...

This protocol repositions the formation of the decision of the listeners in the context of a dynamic model of decision making. This experimental learning allows students aware of several parameters: - The strategy of research and information acquisition (sequential or direct) information about...

The questioning of how public investments decisions are made leads to a two-level problematic. On the one hand, public decision makers have constrained resources that they have to use the best way they can. On the other hand, by choosing between alternative investments projects, decision makers...

Media critics are generally said to be an integral part of the cinema industry, as they influence both the supply (distribution and communication strategies) and demand (consumer's decision process) sides of the market (Debenedetti, 2006). Which lessons can be drawn from past research about...

This article shows how management consultant’s daily transgression practices favour semi-confidential information diffusion, which has the effect of improving managers’ strategic decision making. By their marginal transgressions (namely confidentiality rule breaking), consultants act as...

A multi-mechanism promotion includes in the same communication several promotional techniques. The relative efficiency of this kind of promotion on consumers' choices depends upon two antagonist effects. On the one hand, prospect theory predicts a positive direct influence of multiple mechanisms...