There has been a recent surge of interest among economists in developing models of doxastic states that can account for some aspects of human cognitive limitations that are ignored by standard formal models, such as awareness. Epistemologists purport to have a principled reason for ignoring the...

Recent techniques and shifts in the environment are often foreseen as leading management accountants to adopt a business orientation. However, empirical evidence pointing to fundamental shifts in the roles played by management accountants remains relatively scarce. The authors explore this...

The authors find evidence supporting the hypothesis that countries at times misreport their eco-nomic data in a strategic manner. Among those suspected are countries with xed exchange rate regimes, high negative net foreign asset positions or negative current account balances, which corroborates...

Although modest in terms of sales, compared to most other sectors, luxury does get a high share of investors', financial analysts’ and media attention. Why would this sector receive a share of attention much bigger than its actual weight? Is it because of its glamourous image, or the...

Créé par une loi du 1er décembre 2008, le revenu de solidarité active (RSA remplace depuis le 1er juin 2009 deux minima sociaux, le revenu minimum d'insertion (RMI) et l'allocation de parent isolé (API), sur les neuf que comptait le système français. Il est conçu pour aider les...

In this article, the authors use a stylized model of the labor market to investigate the effects of three alternative and well-known bargaining solutions. They apply the Nash, the Egalitarian and the Kalai-Smorodinsky bargaining solutions in the small firm’s matching model of unemployment. To...

In this paper, the authors analyse the practices through which the management accountant is constructed as a knowing subject and becomes a producer of truthful knowledge. They draw on a case study of an automobile equipment manufacturer in which management accountants play a central role. The...

We build a dynamic model of investment and financing decisions to study the choice between bonds and bank loans in a firm's marginal financing decision and its effects on corporate investment. We show that firms with more growth options, higher bargaining power in default, operating in more...

Endogeneity problems in demand models occur when certain factors, unobserved by the researcher, affect both demand and the values of a marketing mix variable set by managers. For example, unobserved factors such as style, prestige, or reputation might result in higher prices for a product and...

Author's abstract. This paper study decision-making under risk and decision-making over time made by couples. We performed a joint experimental elicitation of risk and time preferences both for couples and for their individual members. We used general behavioral models of decision under risk and...