Le thème central de cet ouvrage porte sur l'adéquation des représentations théoriques du comportement décisionnel des agents et sur ses implications pour la pertinence des mesures de la juste valeur des instruments financiers. L'ouvrage vise en premier lieu à mettre en perspective le rôle...

The role of shareholders in modern capitalism should remember its historical roots. Legal analysis of the economic system is privileged in the paper. Corporation is the legal tool of modern capitalism; it introduces a liability limited to the stock held by shareholders. Paradoxically it may have...

This article aims to understand more about the origins of internal careers through a case study of accounting personnel at the French company Saint-Gobain at the turn of the twentieth century. The first section offers a review of various bodies of research that will allow us to define the notion...