Firms' Factors of Resilience in the COVID-19: An International Investigation

International audience; While past crises have struck humanity at one time and in one region or have developed over a more extended period with large scale effects (e.g., the financial crisis of 2008), the COVID-19 pandemic has expanded globally and rapidly. This current pandemic has required decisive action. Nevertheless, some measures have been to the detriment of companies' business and financial performance.The purpose of this empirical study is to examine how firms have coped with the COVID-19 to date. Based on a survey conducted by the World Bank between May and October 2020, our study is the first to examine firm resilience factors in ten countries. Both macro-economic and firm-level…

UNESCO world heritage recognition and attractiveness of marginalized regions: findings from two pre- and post-covid-19 studies in Sejnane - Tunisia

Finance, Digital Disruption, and Sustainability : Issues, Challenges, and Future Directions

International audience

Industry 4.0 and Digital Supply-Chain Management : ERP-SCM Implementation

International audience

Corporate Resilience in face of the Covid 19: A proposition for a business resilience Index

Titre du congrès : «The Future of Europe Beyond Brexit and COVID-19»; International audience

Covid-19 and Resilience in Business and Management Research

International audience

The auditor's civil liability in Europe and its impact on audit fees

International audience

The impact of mandatory IFRS adoption, investor protection and culture on timely loss recognition: Evidence from the European Union

International audience

Comprendre et mettre en oeuvre le contrôle interne : réglementation, concepts et applications

Le contrôle interne est un outil d'aide à la prise de décision permettant à une organisation de réaliser de manière efficace et efficiente ses objectifs stratégiques et de maintenir, voire d'améliorer, sa performance. En ce sens, cet ouvrage démontre l'utilité de la mise en place d'un système de contrôle interne et explique les pratiques de gestion des risques au sein de l'entreprise. Il détaille ensuite les principales procédures et techniques de contrôle interne et fournit les méthodes pour évaluer la qualité du système. Proposant une lecture critique du cadre actuel du contrôle interne, il traite aussi des défis futurs, notamment en ce qui concerne la digitalisation des activités et l'ém…