Les temps déclarés par les employés sont largement utilisés dans les entreprises pour calculer des coûts. Ce phénomène s'amplifie dans les activités de services où les charges de personnel sont prépondérantes. Pourtant, rien ne garantit que les temps déclarés soient des temps...

Proposé par Kaplan et Anderson en 2004 pour remédier aux écueils de la méthode ABC, le TD ABC se veut plus simple, moins cher et plus puissant que l'ABC. L'intégration d'un nombre important d'inducteurs de coûts doit permettre de mieux modéliser la complexité croissante des processus. Le...

In this article we attempt to contribute to governance research in the nonprofit area by proposing a conceptual framework inspired by recent developments in the literature. First, we analyze the governance of nonprofit organizations (hereafter, NPOs) from different theoretical perspectives,...

In this article we attempt to contribute to governance research in the nonprofit area by proposing a conceptual framework inspired by recent developments in the literature. First, we analyze the governance of nonprofit organizations (hereafter, NPOs) from different theoretical perspectives,...

The purpose of this paper is to investigate whether the legal status of a firm and the set of corporate goals that it pursues have an influence on the firm's efficiency. To perform this investigation, the productivity of the two main Canadian railways, namely Canadian National Railway (CNR) and...

Notre étude démontre l'existence de transferts d'information sur le marché canadien à la date d'annonce des bénéfices. L'étude démontre aussi que l'effet conjoint de l'ordre dans lequel les annonces sont faites et le fait que les firmes compétitrices aient ou non annoncé leurs...

This study examines the link between ownership structures and R&D activities in Canada. Our main hypothesis is that highly concentrated ownership structures or the presence of controlling minority shareholders negatively affects R&D intensity of Canadian manufacturing firms. We observe a...

Prior empirical work examined the relationship between dominant shareholders, whose voting rights exceed cash flow rights, and firm value. In this study, we adopt a different perspective and argue that because of the risk imposed on minority shareholders and debtors, such excess control likely...

In 1982, the newly elected French government initiated an unprecedented move by undertaking a massive nationalization plan. This plan involved firms which, at the time, played a crucial role in the French economy. The government's move was short-lived, however, as a program leading to the...

In this article we attempt to contribute to governance research in the nonprofit area by proposing a conceptual framework inspired by recent developments in the literature. First, we analyze the governance of nonprofit organizations (hereafter, NPOs) from different theoretical perspectives,...