Stévenot, Anne - In: Revue Finance Contrôle Stratégie 7 (2004) 1, pp. 171-201
(“épargne salariale”) is less widely used in SMEs than in big firms. On the basis of seven case studies, as well as interviews … case and reflects on profit-sharing practices, their effectiveness in SMEs and the impact of recent French legislation …. Resorting to new institutionalism, the author asserts that the existence of employees’ savings plans in SMEs is much more due to …