Results 51 to 60 of about 2,119 (159)

déterminants de la gouvernance dans le contexte de l’assurance maladie

Revistamultidisciplinar.com
La gouvernance efficace des systèmes de l’assurance maladie est cruciale pour assurer l'accès équitable aux soins de santé et la viabilité financière des systèmes de santé.
Mohammed Karsi, Redouane Aboukal
doaj   +1 more source

Teaching Management Control Dysfunction Using Observations of CEO Leadership at Wells Fargo*

Accounting Perspectives, Volume 24, Issue 4, Page 901-915, December 2025.
ABSTRACT The focus of this teaching case is an actual instance of management control (MC) dysfunction that was prompted by ongoing crises at Wells Fargo Bank. MC is an interdisciplinary field of learning that integrates a variety of management disciplines, such as leadership, accounting, performance measurement, governance, and ethics.
Joel Amernic, Russell Craig
wiley   +1 more source

Carillion's Fall: Accounting for Construction Projects*

Accounting Perspectives, Volume 24, Issue 4, Page 927-945, December 2025.
ABSTRACT This case describes the circumstances surrounding the fall of Carillion plc, a large UK construction company. Carillion issued a series of write‐downs that hurt investor confidence and led to debt covenant violations. Students assume the role of a fictional investor, Holly Chapman, who has lost money investing in Carillion.
Mary Gillett, Darren Henderson, Pooja Krishen   +2 more
wiley   +1 more source

Affects, dons cérémoniels et structures sociales

Swiss Journal of Sociocultural Anthropology, 2018
This article proposes to describe and analyze a central emic notion of contemporary Vietnamese society, the tình cảm, which refer to the emotional charge involved in a relationship.
Emmanuel Pannier
doaj   +1 more source

Le gouverneur idéal chez Cicéron sous la République romaine [PDF]

Ziglôbitha, 2023
Résumé : L’acception du terme gouvernance reste complexe : le sens reste parfois très basique – l’art ou la manière de gouverner, les outils de gouvernement, d’administration voire de gestion.
Roger MBOUMBA MBINA
doaj  

Environmental disclosures and ESG fund ownership

Contemporary Accounting Research, Volume 42, Issue 4, Page 2458-2493, Winter 2025.
Abstract In this study, we examine whether environmental, social, and governance (ESG) funds' investment decisions are sensitive to the existence and extent of firms' voluntary environmental disclosures. We create our measures of voluntary environmental disclosure using bigrams extracted from the Global Reporting Initiative standards. We provide robust
Scott A. Robinson, Jonathan L. Rogers, A. Nicole Skinner, Laura A. Wellman   +3 more
wiley   +1 more source

TERRITORIAL ASSESSMENT OF INSTITUTIONAL ACTORS AND TOOLS IN GOVERNANCE OF THE ROMANIAN LABOUR MARKET [PDF]

Revue Roumaine de Géographie, 2010
La gouvernance du marché du travail comprend les politiques, les normes, les lois, les règlements, les institutions et les processus qui influencent l’offre et la demande du travail. L’article propose une approche territoriale des acteurs institutionnels
IRENA MOCANU
doaj  

Gouvernance, légitimité et théorie des jeux

Revue Gouvernance, 2004
L’article montre qu’une norme de gouvernance est une convention du jeu de la gouvernance ; que cette convention est efficace au sens de Pareto; et, enfin, que la norme de gouvernance est une norme de légitimité au sens de l’éthique utilitariste.
Louis Corriveau
doaj   +1 more source

La bonne gouvernance comme modèle de gestion. De la performance au déficit budgétaire de l’exercice 2021 en RD. Congo [PDF]

Mouvements et Enjeux Sociaux, 2022
L’inclusion de la bonne gouvernance traduit l’idée généralement acceptée que la qualité de la gouvernance influe sur les perspectives de croissance et l’évolution de la pauvreté dans un pays et qu’à ce titre, c’est un élément central des objectifs de ...
Christian MUKENDI TSHIKUNA, Guy KABOMBO MUADIAMVITA   +1 more
doaj  

Indirect earnings management

Contemporary Accounting Research, Volume 42, Issue 4, Page 2776-2798, Winter 2025.
Abstract We hypothesize that managers use their hierarchical role as reviewers of accounting judgments and estimates to manage earnings, which we call indirect earnings management (IEM). Across a series of experiments using highly experienced financial executives as participants, we provide evidence that IEM (1) is likely used by managers to achieve ...
Scott B. Jackson, Jason T. Rasso, Aaron F. Zimbelman   +2 more
wiley   +1 more source