Accounting standards, and financial statements disclosed in accordance with these standards, aim to reduce information asymmetry between insiders and outsiders. So, in a context of external growth, Purchase Price Allocations’ works (PPA) may contribute to improve usefulness of financial...

The goodwill is, by nature, complex since this notion encompasses two realities: the first is an economic concept – the expected present value of economic profits – the second is an accounting aggregate – the excess of the acquirer’s purchase price over the fair values of the target’s...

Our research focuses on the relevance of the descriptive framework to the representation of decisional behavior aspects in financial instruments fair value models. This issue is analyzed in the case of stock options through three essays: The first paper gives rise to new behavioral factors...

Consumption is not only utilitarian but symbolical indeed cultural, this dissertation explains in depth what French young women from Maghreb feels in their ethnic consumer experiences. This research highlights and defines the concept of intercultural inhibition arising at these young women and...

This thesis deals with different problems related to markets with transaction costs and is composed of four parts.In part I, we begin with the study of assymptotic hedging a European option in a local volatility model with bid-ask spread.In part II, we study the optimal consumption problem in a...

Marketing has been given a strong interface and connection role within the literature, creating the assumption of a naturally “open” marketing. However, specifically, the opening of the marketing organization is not so obvious. In a theoretical paper, Day (2011) introduces the Open Marketing...

After generics, which are copies of chemical medicines, "copies" of already patented biologics (biosimilars) are entering the biologics market and competing with their originators. Many uncertainties remain regarding the development of this newly emerging market, and the ability of biosimilars...

This dissertation focuses on the managerial practices of the Lebanese SMEs leaders. It pursues the overall goal of understanding how, in a crisis marked by rapid change and various uncertainties, these leaders manage to survive and strengthen the resilience of their businesses. From here comes...

Marketing has been criticized for its lack of accountability, which is qualified by a misalignment with strategic objectives. Most of the researches propose that marketing accountability must be reinforced with more performance measures. In this doctoral thesis, we employ a different approach in...

In this dissertation, we analyze the social construction of a market of TV programs in Sub-Saharan Africa. Based on the study of a trade fair where buyers (TV channels, distribution intermediaries) and sellers of TV programs (studios, distributors and independent producers) can meet, negotiate,...