Leadership theories often include a contingency effect where the relationship between two or more variables is normally theorized to be monotonic, i.e., that it has a generally accepted direction — positive or negative — across the full range of the contingency variable. Most examinations of...

We study the effect of the mandatory adoption of IFRS in Europe in 2005 on conditional conservatism. To capture conditional conservatism, we use three measures: the Basu (1997) measure, the Khan and Watts (2009) measure, and a measure controlling for potential shifts in unconditional...

In the model, a group of investors are invited to participate to a high-yield collective project. The project succeeds only if a minimum participation rate is reached. Before taking their decision, investors receive a vague statement about the outcome of a past investment decision. If investors...

This research deals with the process of business model innovation in services. Definitions and explanations of both general innovation terminologies as well as specific service related once will be given and discussed. Moreover, reasons and implementation strategies will be identified and...

In April 2013, all of the major academic publishing houses moved thousands of journal titles to an original hybrid model, under which authors of accepted papers can choose between an expensive open access track and the traditional track available only to subscribers. This paper argues that...

This paper provides an analysis of the impact of sustainable principles on corporate property decisions and attractiveness for business districts in the French context. It is based on a behavioural survey conducted across a large sample of corporate property managers and a MCA approach which...

This paper explores organizational responses to conflicting institutional demands. An inductive comparative case study of four social enterprises that scaled their organization while embedded in competing social welfare and commercial logics suggests that, when facing competing organizational...

In this paper, we test two models of the Eurozone, with a special emphasis on the role of money and monetary policy during crises. The role of separability between money and consumption is investigated further and we analyse the Euro area economy during three different crises: 1992, 2001 and...

Enrichir la réflexion sur la question de la mixité qui interpelle désormais les Conseils d’Administration et de Surveillance, et au-delà la société, en tentant d’identifier les différents outils susceptibles d’être utilisés concrètement pour faire évoluer la situation en...

Servir de révélateur aux différentes dimensions de la création d‘entreprises au féminin, tel est l’objectif de cette étude comparative qui intégrant une dimension de genre tente d’appréhender la question à échelle de l’Europe avec davantage de développements sur le contexte...