This study investigates the relation between share price, stock-based compensation expense and information about employee stock options (ESO) disclosed in financial statement footnotes. Our results, for a sample of 750 observations over the period 2000-2005, suggest that the market values both...

Spanish Abstract: El nicho de mercado creado por el Comercio Justo (CJ), basado en principios de solidaridad y de cooperación, ha atraído la participación de las grandes multinacionales. Dichas empresas utilizan como instrumento de inserción al CJ diversos sellos y programas de...

This study aims to examine the trends in the sustainability performance indicators disclosed in sustainability reports by Canadian companies. Our sample is comprised of eight companies in four sectors and our observations cover a 19-year period. The results of our analysis show a general...

Purpose – This paper aims to examine whether the corporate governance rankings published by a market information intermediary are reflected in the values that investors accord to firms. Design/methodology/approach – Panel data from 289 Canadian firms in the four‐year period 2002‐2005...

L 'objectif de cette recherche est d'analyser l'activisme actionnarial visant à améliorer les pratiques de responsabilité sociale et environnementale de certaines entreprises cotées sur le marché canadien sous la forme de résolutions entre 2000 et 2011. A partir des 238 cas analysés, nous...

Cette contribution a été construite autour des premiers résultats d'un projet de recherche global sur la manière de piloter le développement durable et la gestion des PME. Dans une première partie, il sera présenté les principales approches des questions liées à la responsabilité...

This study examines whether the corporate governance rankings published by The Globe and Mail, a reputed national Canadian newspaper, are reflected in the values that investors accord to firms. A sample of 796 observations on 289 Canadian companies from 2002-2005 inclusively was analyzed using a...