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Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model

Ding, Yuan; Richard, Jacques; Stolowy, Hervé - HAL - 2008

The objective of this paper is to illustrate that the change in shareholders' attitude towards firms (from stakeholder … Britain, the United States, Germany, and France) and covers more than a century, starting in 1880. We explain that all these …

Persistent link: https://www.econbiz.de/10009151311

Corporate governance, value and performance of firms: New empirical results on convergence from a large international database

Krafft, Jackie; Qu, Yiping; Quatraro, Francesco; Ravix, … - HAL - 2013

This paper aims to revisit the link between corporate governance, value, and firm performance by focusing on convergence, understood as the way that non-US firms are adopting US best practice in terms of corporate governance, and the implications of this adoption. We examine theoretical...

Persistent link: https://www.econbiz.de/10010899028

Corporate governance, value and performance of firms: New empirical results on convergence from a large international database

Krafft, Jackie; Qu, Yiping; Quatraro, Francesco; Ravix, … - HAL - 2013

Persistent link: https://www.econbiz.de/10010899761

Corporate governance, value and performance of firms: New empirical results on convergence from a large international database

Krafft, Jackie; Qu, Yiping; Quatraro, Francesco; Ravix, … - HAL - 2013

Persistent link: https://www.econbiz.de/10010607938

Ownership Structure and Debt Leverage: Empirical Test of a Trade-Off Hypothesis on French Firms

Bruslerie, Hubert De La; Latrous, Imen - HAL - 2012

Debt may help to manage type II corporate agency conflicts because it is easier for controlling shareholders to modify … period 1998-2009 is empirically tested. It supports an inverted U-shape relationship between shareholders' ownership and … leverage. At low levels of ownership, controlling shareholders use more debt in order to inflate their stake in capital and to …

Persistent link: https://www.econbiz.de/10010820683

Women and Corporate Governance : Towards a New Model!

Beaufort, Viviane De; Summers, Lucy - HAL - 2013

study on women and their relation to power, undertaken in France and abroad (published in October 2012), allowed the …

Persistent link: https://www.econbiz.de/10010820799

A mission-centric view of the firm: Lessons from Social Entrepreneurship

Levillain, Kevin; Segrestin, Blanche - HAL - 2012

Social Entrepreneurship causes increasing debate in the literature and represents a growing enigma for theories of the firm. Beyond the divergences in its definitions, we show that its mission to create "social value" is an identifiable common feature that cannot be satisfactorily described...

Persistent link: https://www.econbiz.de/10010821084

Una contribución a la evaluación de las reformas al Gobierno Corporativo de las empresas: aplicación a la Argentina

Chisari, Omar; Ferro, Gustavo - HAL - 2012

practices at the level of shareholders (or even stakeholders) from social welfare enhancing practices. Therefore, this is a …

Persistent link: https://www.econbiz.de/10010821129

What do we know about delistings? A survey of the literature

Djama, Constant; Martinez, Isabelle; Serve, Stéphanie - HAL - 2012

Relative to the decision to go public, the decision to delist is less studied in the corporate finance literature despite its importance in the life of the firm. This article surveys the recent literature, both theoretical and empirical, regarding delisting in an international context...

Persistent link: https://www.econbiz.de/10010736419

Taxes on severance pay, corporate governance and golden handshakes

Llense, Fabienne - HAL - 2009

This paper puts forward an explanation of the rapid increase in golden handshake provision in Europe over the last ten years, based on both enhanced investor protection and attractive tax codes for severance pay. This article takes up a framework in which asymmetric information about the quality...

Persistent link: https://www.econbiz.de/10010738557