Purpose – The purpose of this paper is to test the performance of momentum strategies and identify the sources of their profits. Design/methodology/approach – To identify the main source of momentum profits, first, the bootstrap method with replacement was used. Then, to eliminate the...

Purpose – The purpose of this paper is to test the performance of momentum strategies and identify the sources of their profits. Design/methodology/approach – To identify the main source of momentum profits, first, the bootstrap method with replacement was used. Then, to eliminate the...

This article is about the existence of potential differences in access to venture capital between serial entrepreneurs (who have founded several businesses, either one after the other or simultaneously) and new entrepreneurs (who create a business for the first time). Even though the empirical...

The concept of "Business Model" emerged from the mid 90s with the rise of eCommerce and more generally of the "new economy". The mutations responsible of its development are technological, economic and regulatory. Then, the concept of business model was built by successive additions and...

In this article, we propose a value creation model based on the principle of the chain of value in corporate management. We particularly endeavour to show the incidence of a relevant allowance of a company's resources on its profitability, by distinguishing on one hand the activities that are...

Have IFRS improved the information content of intangible? The case of French companies listedIAS/IFRS are presumed to provide more uniform and relevant information which reflect the financial position and the assets of firm. In this article, we are studying the information content of intangible...

Technological innovation is not exclusive to great industrial groups. Sometimes, innovative and dynamic companies emerge in high-tech sectors and constitute a serious threat for some industry giants. However, the high reactivity of these small companies is generally impaired by problems of...

This article questions the impact of contest « Challenge Projets d’Entreprendre » on entrepreneurial intention of students, but also its real contribution to the creation of innovative firms as motivation and stimulation factors. The results confirm its role of «awakening» among students,...

The most import effect of ICT on the tourism sector is on distribution because it involves exchanges, during all the stages of sales, between suppliers, intermediaries and clients that can be dematerialized. Thus, Internet has changed the structure of intermediation in this industry with the...