This chapter examines the relation between corporate governance mechanisms and operating performance and liquidity risk within the specific environment of West African Economic and Monetary Union (WAEMU) banks. The implementation of well-known western corporate governance mechanisms in emerging...

This article deals with financial accounting and financial strategy at Schneider during the period of early French industrialization. The charging of all capital expenditure to net income led both to an underestimation of assets and a reduction of distributable income. Schneider managed to...

[fre] L'observation empirique de l'évolution de gamme d'activités des groupes confirme que les stratégies de spécialisation ne sont pas dominantes. Le recentrage ne saurait être réduit à un mouvement de désengagement. Il doit être compris comme une exigence de cohérence industrielle,...