L'objectif de ce papier est de proposer un cadre conceptuel de l'analyse de l'intégration des systèmes comptables dans les fusions-acquisitions fondé sur les modèles d'acculturation de Marks et Mirvis (1998) et de Berry (1989). Le premier modèle permet de distinguer quatre logiques...

This study examines the relationship between ownership structures in large European companies and their innovative activity in terms of R&D spending. The analysis is performed on a sample of 324 large innovative companies over 8 years. Contrary to the view that institutional investors can have a...

The feminization of Boards has the potential to be a vector of change, bringing "added value" to organisations through gender diversity, thus creating greater efficiency. Promoting women to positions of power only makes sense, however, if these women are allowed to bring, in terms of skills and...

Technology transfer and innovation are considered major drivers of sustainable development; they place knowledge and its dissemination in society at the heart of the development process. This article considers the role of research universities, and how they can interact with key actors and...

Dans Un nouveau modèle économique (1999a), Sen déclare : "Si les mérites du marché sont aujourd'hui largement reconnus, les raisons pour lesquelles nous souhaitons son existence ne sont pas assez expliquées" (Sen, 1999a, p. 154). Cette phrase contient deux aspects. D'une part, la première...

In the wake of the global change of a new accumulation regime in major capitalist economies, the opening up and liberalisation process of emerging economies from the 1980s has provoked great expectations that resulted in recurrent disappointing crises. Studied as a stylized fact, the Turkish...

Le sanglier est à la fois une ressource et un nuisible : gibier valorisé par les chasseurs et responsable de dommages collectifs, notamment agricoles. Le papier s'intéresse au contrôle des populations de gibier. Notre analyse est basée sur un modèle bioéconomique. La population optimale...

The aim of this paper is to carry out a study on the limits of the concept of Corporate Social Performance (CSP) and its instrumentation in the form of the Balanced Scorecard (BSC) and the Sustainability Balanced Scorecard (SBSC), faced with the paradoxes of sustainable development induced by...

L'IASB a émis en 2009 l'IFRS pour les PME pour accroître la comparabilité des informations financières publiées par celles-ci. L'objectif de cet article est d'analyser les potentiels scenarios d'implémentation de l'IFRS pour les PMEs et leurs implications dans les économies émergentes,...

In this paper, we consider a discrete-time ruin model where experience rating is taken into account. The main objective is to determine the behavior of the ultimate ruin probabilities for large initial capital in the case of light-tailed claim amounts. The logarithmic asymptotic behavior of the...