(VF)L'objet de cette recherche est de tenter d’expliquer les systèmes de décision et de contrôle lors des projets d’investissement. Pour cela, cette recherche met en évidence le rôle de l'architecture organisationnelle (répartition des droits sur la gestion de décision et sur le...

(VF)Cet article étudie l’implication des investisseurs institutionnels, en tant qu’entité hétérogène, dans la gestion de l’entreprise. La connaissance de l’identité de ces institutions (les banques, les fonds de pension et les fonds communs de placement) peut s’avérer utile en...

(VF)Dans le cadre théorique du gouvernement des entreprises, cet article étudie l’efficacité du contrôle exercé par la structure de propriété et le conseil d’administration sur les dirigeants afin de privilégier les investissements en R&D. Cette efficacité est sensible aux modèles...

Within the theoretical framework of organizational architecture, this paper attempts to explain the decentralization of investment decision. To do so, it highlights the role of the allocation of decision rights and control as a factor explaining the effectiveness of investment management. Thus,...

Research Question - Does CEO overconfidence have an effect on the level of real earnings management (REM) in the mergers and acquisitions (M&A) context? Motivation - the relationship between the overconfident manager's behavior and REM in the context of M&A has gained momentum in the accounting...

Research Question - Does Good Corporate Governance have a moderating effect on the relationship between Corporate Social Responsibility and Real earnings management? Motivation - Nowadays, the relationship between responsible governance and REM has gained momentum in the accounting and financial...

Purpose: Based upon an extended SERVQUAL model, this paper attempts tocontribute to the Islamic banking literature by examining the impact of digitalization,as a service quality dimension, on customer satisfaction. Design/methodology/approach: Two dimensions, i.e., digitalization andcompliance,...

Purpose – This research attempts to explain the decentralization of investment decision. To do so, it highlights the role of the internal capital market in the allocation of decision rights and control as a factor explaining the effectiveness of investment management. The authors aim to apply...