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desservis, notamment les PME et le milieu rural. Malgré l’ouverture progressive du secteur financier aux investisseurs …
Persistent link: https://www.econbiz.de/10008480478
L'introduction du contrôle de gestion dans les PME est un processus complexe. Nous mobilisons la théorie de la … traduction pour analyser de façon dynamique cette étape cruciale. Les trois échecs successifs rencontrés par une PME sont étudiés …
Persistent link: https://www.econbiz.de/10010777718
le domaine de la PME. Ces revues sont soit françaises ou francophones (Comptabilité Contrôle Audit ; Finance Contrôle … Stratégie, Revue Internationale PME), soit anglo-saxonnes et américaines (Accounting, Organizations and Society, Management … recherche propres au contrôle de gestion dans le domaine des PME. …
Persistent link: https://www.econbiz.de/10008790502
This paper empirically tests the determinants of derivatives use using a sample of French nonfinancial firms- a relatively under investigated area in the risk management literature. It shows that several factors related to maximizing the firm's value significantly affect the decision to use...
Persistent link: https://www.econbiz.de/10010905110
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We characterize a firm as a nexus of activities and projects with their associated cash flow distributions across states of the world and time periods. We propose a characterization of the firm where variations in the market price of risk induce adjustments in the value-maximizing combination of...
Persistent link: https://www.econbiz.de/10009643789
The forces shaping the revolution in banking and capital markets have radically changed the financial landscape during the past three decades. A remarkable feature of this changing new landscape has been the astonishing rate of internationalisation of the financial system in the last two...
Persistent link: https://www.econbiz.de/10004962624
This paper discusses responses to current financial and economic crisis by regulators, supervisors and policy makers in the area of private pensions. These responses are examined in the light of international guidelines, best practices and recommendations to improve the design of private...
Persistent link: https://www.econbiz.de/10004962920