Results 31 to 40 of about 89,707 (242)

What Are the Performance Indicators for Successful New Product Development Projects in Small and Medium‐Sized Enterprises?*

Accounting Perspectives, Volume 24, Issue 1, Page 125-155, March 2025.
ABSTRACT New product development (NPD) has become essential for many small and medium‐sized enterprises (SMEs) to ensure their competitiveness and survival. However, NPD is fraught with pitfalls that can lead to project failure. To increase the likelihood of success, SMEs need to monitor the performance of their NPD projects using accurate indicators ...
Caroline Blais, Josée St‐Pierre
wiley   +1 more source

Une stratégie de développement fondée sur l’innovation

Revue de Géographie Alpine, 2013
Petzl est une entreprise du bassin Grenoblois dont l’activité est centrée sur la production de matériel de montagne. Aujourd’hui, l’entreprise est une importante PMI internationale de l’industrie des articles de sport, portée par des produits tels que ...
Pierre-Olaf Schut
doaj   +1 more source

Corporate Governance Pillars and ESG Disclosure: A Systematic Literature Review Piliers de la gouvernance d'entreprise et divulgation ESG : revue systématique de la littérature

Accounting Perspectives, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) disclosure is attracting the attention of standard setters, regulatory bodies, academics, and practitioners. This interest stems from the evolution of ESG disclosure standards—notably, the new sustainability standards developed by the International Sustainability Standards Board.
Salma Charifa Kartout, Hanen Khemakhem
wiley   +1 more source

Stratégies réticulaires et vulnérabilité de la petite entreprise : une illustration

, 1996
L'objet de l'article est de s’interroger sur la façon dont les petites entreprises s’intégrent aujourd’hui dans les réseaux de compétences. En effet, on entend habituellement dire que les stratégies de réseau s’appuient sur la qualification de tous les ...
Paché, Gilles
core   +1 more source

The Impact of FAS 123R on Employee Retention Impact de la norme FAS 123R sur le maintien en poste des employés

Accounting Perspectives, EarlyView.
ABSTRACT Building on evidence that firms grant employee stock options (ESOs) in order to retain employees, we assess the impact of Financial Accounting Standard (FAS) 123R, and the reduction in ESO use that followed its adoption, on employee retention at the metropolitan statistical area (MSA) level.
Muhammad Azim, Francesco Bova, Nan Li
wiley   +1 more source

Prosocial CEOs and Accounting Manipulation Le comportement prosocial des PDG et la manipulation comptable

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper examines the association between CEOs' prosocial tendency and their firms' likelihood of accounting manipulation. We measure CEOs' prosocial tendency based on their involvement with charitable organizations. We find that prosocial CEOs are less likely to engage in accounting manipulation, as proxied by material non‐reliance ...
Mei Feng, Weili Ge, Zhejia Ling, Wei Ting Loh   +3 more
wiley   +1 more source

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

Revue 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  

Analysts' Cultural Long‐Term Orientation and Their Information Production Orientation culturelle à long terme des analystes et production d'information

Contemporary Accounting Research, EarlyView.
ABSTRACT We study how analysts' inherited cultural attitudes to time orientation affect their production of long‐term information and the profitability of their stock recommendations. We find that analysts from long‐term‐oriented cultures exhibit a longer forecast horizon and issue more long‐term forecasts.
Shuping Chen, Jay Heon Jung, Sonya S. Lim, Yong Yu   +3 more
wiley   +1 more source

The Questioning of Special Items During Conference Calls: High Quality or Highly Questionable? Réexaminer des éléments exceptionnels lors des conférences téléphoniques : une pratique d'excellence ou très contestable?

Contemporary Accounting Research, EarlyView.
ABSTRACT Accounting standards require firms to distinguish recurring revenues and expenses from nonrecurring gains and losses, which are often referred to as special items. However, not all special items are genuinely nonrecurring. Exploiting the setting of earnings conference calls, we explore whether analysts can identify opportunistic special items,
Jiajia Fu, Yuan Ji, James Potepa
wiley   +1 more source

Les châteaux des parcs Disney. Le médiévalisme comme mythe entrepreneurial

Belphégor
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