Purpose: Within societies in the 21st century, individuals who are embedded in a controlled context that impedes their political actions deal with the tensions they are experiencing through attempts at resistance. Several studies that examine individual infrapolitics in organizations explain...

Les temps déclarés par les employés sont largement utilisés dans les entreprises pour calculer des coûts. Ce phénomène s'amplifie dans les activités de services où les charges de personnel sont prépondérantes. Pourtant, rien ne garantit que les temps déclarés soient des temps...

Proposé par Kaplan et Anderson en 2004 pour remédier aux écueils de la méthode ABC, le TD ABC se veut plus simple, moins cher et plus puissant que l'ABC. L'intégration d'un nombre important d'inducteurs de coûts doit permettre de mieux modéliser la complexité croissante des processus. Le...

In this article we attempt to contribute to governance research in the nonprofit area by proposing a conceptual framework inspired by recent developments in the literature. First, we analyze the governance of nonprofit organizations (hereafter, NPOs) from different theoretical perspectives,...

Purpose: This paper addresses the social value of commercial enterprises that are jointly owned by a government and private sector investors and where the shares are listed on a stock exchange: thus, “listed public–private enterprises” (LPPEs). The theoretical part of the paper addresses...

Purpose – The objective of this study is to test whether financial flexibility has value. Using the current financial crisis, the authors investigate whether firms that built up financial flexibility over the years preceding the crisis yield superior performance during the financial crisis....

Purpose – The purpose of this study is to investigate the relationship between dominant shareholders, whose voting rights exceed cash flow rights (excess control), and firms’ cost of capital, including both equity capital and debt. Design/methodology/approach – This research is conducted...

La Porta et al.'s [La Porta, R., Lopez-de-Silanes, F., Shleifer, A., & Vishny, R. (1998). Law and finance. Journal of Political Economy, 106(6), 1113-1155] theory of law and finance predicts that minority controlled ownership structures, i.e. those that allow voting rights to exceed cash-flow...

Purpose – The purpose of this study is to investigate the relationship between dominant shareholders, whose voting rights exceed cash flow rights (excess control), and firms’ cost of capital, including both equity capital and debt. Design/methodology/approach – This research is conducted...