Neuroeconomic studies are liable to fall into the reverse inference fallacy, a form of affirmation of the consequent. More generally neuroeconomics relies on two problematic steps, namely the inference from brain activities to the engagement of cognitive processes in experimental tasks, and the...

Purpose - Institutional investors use the information disclosed by listed companies to analyze the performance of their investments. The purpose of this paper is to open the "black box" of the construction of financial disclosure by analyzing the internal reporting systems of firms with...

Au moyen du dispositif d'enquêtes couplées COI, nous avons analysé les effets des changements organisationnels dans le secteur privé et la fonction publique d'Etat, sur des indicateurs d'intensification du travail, d'évolution des compétences et de variation de l'implication des salariés....

L'émergence des questions éthiques dans le monde des affaires a entrainé un regain d'intérêt pour l'étude des mécanismes de gouvernance. Trouvant ses origines au XIXe siècle sous l'impulsion d'une pensée socialiste utopique et prolongée par le marxisme, la Société COopérative de...

This paper develops tests for comparing the accuracy of predictive densities derived from (possibly misspecified) diffusion models. In particular, we first outline a simple simulation-based framework for constructing predictive densities for one-factor and stochastic volatility models. We then...

Reciprocity considerations are important to the tax compliance problem as they may explain the global dynamics of tax evasion, beyond individual tax evasion decisions, toward a downward or upward spiral. To provide evidence on reciprocity in tax compliance decisions, we have conducted a...

Innovation is the major instigator in competitive industry. The competition for innovation is traditionally analyzed within the framework of deterministic and stochastic models (Reinganum, 1989). Boone (2001), Fethke and Birch (1982) have respectively analyzed the standard models of competitive...

History provides numerous examples of incumbent market leaders being leapfrogged by newcomers that have exploited the opportunities offered by new technologies. In light of the growing number of ecological threats linked to the use of the internal combustion engine, can Chinese auto...

Ce document propose une règle de politique monétaire visant à lutter contre l'émergence de bulles d'actifs alimentées par le crédit. Le modèle associé à cette règle propose une nouvelle modélisation des bulles d'actifs dans le cadre Nouveau Keynésien.

Americanism as a central point of the political, social, intellectual and academic agenda in Spain: some explicative notes This paper focuses on the different factors that make Latin Americanism in Spain so different from that in the rest of Europe. Among others, this work analyses historical,...