In this article, we utilize accounting history to demonstrate that modern capitalist accounting has evolved similarly in four prominent countries (France, Germany, Great Britain and the United States) and that this evolution has been in a dangerous direction. Using the Classic Continental...

Cet article propose de comprendre comment les recherches se saisissent du concept de génération en organisation. Cette méta-analyse repose sur une grille d’analyse conceptuelle qui permet aux auteurs de classer 65 articles selon les niveaux (société, carrière, organisation, et poste) et...

Dans certaines formes classiques de recherche en sciences sociales, les chercheurs essaient de généraliser d’un échantillon représentatif à une population plus large. Ce processus perd de son utilité si l’on étudie une innovation managériale à son tout début. Nous devons alors...

The bullwhip effect (BWE) describes a phenomenon that involves the increasing amplification of demand variability along a supply chain (SC). The BWE has been a subject that has received continuous attention from researchers over the past 15 years and is a concern for SC managers because it is a...

Orphan drugs (OD) require considerable expenditures, which causes difficulties in their market access. For several years, the price of these new therapies has often been criticized and considered as too high. However few studies about OD pricing mechanisms are available. The aim of the paper is...

To estimate the cost-effectiveness of paliperidone palmitate (PLAI), a once-monthly long-acting injectable (LAI) atypical antipsychotic, compared to the most common antipsychotic strategies in France.

We study how French exporters react to a VAT shock in a destination country. As VAT shocks are by nature almost permanent, exogenous, and without impact on marginal costs, the subsequent price reaction makes it possible to identify a pure demand-led mark-up adjustment. The results of an analysis...

This study examines the effects of customer satisfaction on analysts' earnings forecast errors. Based on a sample of analysts following companies measured by the American Customer Satisfaction Index (ACSI), we find that customer satisfaction reduces earnings forecast errors. However, analysts...

This paper presents a theory for Islamic venture capital namely ‘Mudharabah’ contract under adverse selection problem. In order to avoid selecting a low type entrepreneur for a given good project, the framework defines the profit sharing ratio (PSR) as a screening device. We then develop a...

This paper proposes a qualitative study of the ethical values that chairmen use in the letter included in the annual report of 52 listed French firms. An in depth study of the European and North American ethical and moral philosophy enables us to build a grid of concepts within the letters. The...