Purpose – In France, there seems to be no immediate correlation between the desire to opt for an entrepreneurial career and actually starting or taking over a business. Based on this observation, the purpose of this paper is to focus on the entrepreneurial process and more specifically on its...

This paper analyses the impact of French banks on the adoption of specific investment in French companies through board representation and ownership stakes. The theoretical principles suggest that the banks refuse the financing of this type of investment. Therefore, the level of banking debt has...

This paper analyses the impact of French banks on the adoption of specific investment in French companies through board representation and ownership stakes. The theoretical principles suggest that the banks refuse the financing of this type of investment. Therefore, the level of banking debt has...

This paper examines the association between institutional ownership and the earnings management behavior of some French absorbing firms. Using a sample of 76 French mergers and absorptions concluded over the period ranging from 2000 to 2010, we undertake to present some empirical evidence...

The purpose of this paper is to investigate the impact of voluntary disclosure about corporate social responsibility (CSR) on firm's financial performance. First, a state of the art about corporate social responsibility and social reporting is presented. After that, the problems of measurement...