Results 31 to 40 of about 190,086 (217)

Travailler chez les fouriéristes : du travail « attrayant » à la participation aux bénéfices

open access: yesCahiers d’histoire, 2014
L’article concerne le travail, non tel qu’il est prévu dans les communautés phalanstériennes imaginées par Fourier, mais tel qu’il est pratiqué dans les entreprises dirigées par quelques-uns de ses disciples.
Bernard Desmars
doaj   +1 more source

Introduction [PDF]

open access: yes, 2014
No abstract ...
Criveller, Claudia, Gullotta, Andrea
core  

Downside risk similarity and M&As

open access: yesContemporary Accounting Research, EarlyView.
Abstract Downside risks are ubiquitous and can profoundly impact firm operations and valuation. Failure to adequately assess and manage target firms' downside risks hinders acquirers' ability to integrate and manage these businesses. This article introduces a novel measure of firms' downside risk similarity (DRS) based on risk factor descriptions and ...
Lei Chen   +3 more
wiley   +1 more source

Retraction: Leaders and decision making: a study of the drivers of courage [PDF]

open access: yesProblems and Perspectives in Management, 2018
Retracted on the 15th of October, 2020 by the Journal’s Editor-in-Chief request dated October 12, 2020. The type of retraction – plagiarism.The journal was asked to retract this article because of plagiarism.
Rasoava Rijamampianina
doaj   +1 more source

On the valuation implications of unbundled disclosure

open access: yesContemporary Accounting Research, EarlyView.
Abstract Firms with multiple pieces of information can disclose the information concurrently (bundled disclosure) or sequentially (unbundled disclosure). This paper examines the pricing implications of (un)bundled disclosure in a rational expectations equilibrium model.
Xue Jia, Jeroen Suijs
wiley   +1 more source

A qualitative analysis of the internal audit function in the banking sector [PDF]

open access: yesBanks and Bank Systems, 2016
In South Africa, the financial sector contributes approximately 10.5% to the country’s gross domestic product (GDP). Although the 2007-2009 global financial crisis did not directly impact the domestic market, it threatened the profitability of the ...
Rasoava Rijamampianina
doaj   +1 more source

The informativeness of consolidated and parent‐only earnings to investors: Evidence from India

open access: yesContemporary Accounting Research, EarlyView.
Abstract We examine whether earnings from parent‐only financial statements are incrementally informative to those from consolidated financial statements. We use a unique mandate in India that requires firms to provide both consolidated and parent‐level financial statements, since currently neither US GAAP nor IFRS mandates this level of disaggregation.
Sudhakar V. Balachandran   +3 more
wiley   +1 more source

L’empreinte de l’employabilité au cœur d’une G.R.H contemporaine

open access: yesRevue des Sciences Humaines, 2015
Cet écrit a pour objet de témoigner l’importance de  la notion d’employabilité contextualisée dans un environnement turbulent et incertain. En fait, pour faire face aux aléas de la conjoncture, l’employabilité interpelle des mécanismes stratégiques  en ...
Mortad JINANE
doaj  

Les châteaux des parcs Disney. Le médiévalisme comme mythe entrepreneurial

open access: yesBelphégor
Si le médiévalisme des romantiques – et par la suite de la fantasy – exprime une réaction négative – voire une critique – de la modernité industrielle, il est frappant de constater que celle-ci s’est aussi emparée des tropes du Moyen Âge imaginaire pour ...
William Blanc
doaj   +1 more source

LA VEILLE STRATEGIQUE AU SEIN DE L’ENTREPRISE : QUELQUES REPERES

open access: yesRevue Economie, Gestion et Société, 2016
Si le concept de veille stratégique est largement répandu et mieux appréhendé en France et aux pays d’outre-Atlantique, ce dernier demeure encore insaisissable et ainsi peu ou prou intégré au sein des entreprises du grand Maghreb, et en particulier ...
Fariza NANECHE
doaj   +1 more source

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