Search results for "Intermédiation"
showing 8 items of 8 documents
Un bastion de la résistance aux IFRS, la macro-couverture
2016
The lingering memory of the opposition within the EU to the endorsement of IAS 39 is still very much alive, and the so - called “carve out” standard is a daily remembrance of this fact . It is most commonly associated with the widespread use, within this standard, of the fair - value. This presentation aims at studying another battlefield, the banking practice of macro - hedging and the way French banks are still accounting for it. To This topic will be dealt with through the economic models at stake and their impact on the financial statements, in order to observe how an entity may, or may not, account for this specific activity.
Intermédiation et création de valeur dans les canaux : une revue de littérature
2012
Marketing research has devoted more and more attention to the analysis of consumer behavior. Similarly, distribution research has focused on retailing and shopper behavior. But the dynamics of industrial and consumer goods markets, impacted by globalization and the internet, reveal a major reconfiguration of intermediaries in marketing channels. This article summarizes the major theoretical foundations of channel analysis drawn from economics, sociology of organizations, and strategic planning, to identify theoretical principles that may explain the changes in the functions of channel intermediaries, and their contribution to value creation in the channel.
Réformes évolutionnistes du système des paiements internationaux : la création de systèmes des paiements supranationaux, une nécessité au regard des …
2012
At the height of the crisis, the international monetary system is powerless to reduce theinstability of exchange rates, the imbalance of the current account of balance ofpayments, instability of exchange rates and the development of speculation in financialmarkets the and the asymmetry between net exporters countries and net deficits countries.This thesis, which had the merit of opening new tracks in order to understand thecomplex relationships between global imbalances and the actual system, showed thatthese global imbalances are intrinsically linked to the failures of the internationalmonetary structure. To stop the deterioration of global imbalances, we propose that thesystem turns towar…
Le contrôle des risques bancaires. Une approche historique des enjeux et des résistances lors du changement de référentiel comptable de 2005.
2023
Ce chapitre analyse pourquoi et comment l'adoption des normes comptables internationales dans leur forme initiale aurait conduit à une remise en cause de la pratique de la macro-couverture utilisée par les grandes banques françaises pour gérer leur risque de taux. Plus largement il étudie en quoi cette remise en cause était susceptible d'avoir une incidence sur leur modèle économique et leur politique de crédit ainsi que les résistances, notamment politiques, qui ont été à l'œuvre
Analyse de la digitalisation du canal de distribution : une approche triadique dans l’étude du risque de désintermédiation des grossistes traditionne…
2020
Intermediaries are little studied in Management Science. The research proposes to put forward a particular type of intermediary that is the wholesaler. Faced with the digitization of all sectors, it is interesting to question the capacity of wholesalers to generate added value in the distribution channel. Based on the triadic methodology and the field of study, it turns out that digital can modify one of the inter-organizational relational processes. In the absence of a strong demand for downstream distribution channels, wholesalers are struggling to put in place a digital strategy that makes sense. On the other hand, this delay allows the industrialist to take the lead on information flows…
The Influence of the Digitalisation of the Distribution Channel in the Process of Bypassing Wholesalers: The Case of a Distribution Triad
2022
• ObjectivesThe wholesaler, a traditional player in distribution, has been going through a new phase in its evolution over the last twenty years. Driven by the digitalisation of activities, upstream and downstream players are trying to bypass it and new players such as commercial platforms are appearing. In order to understand this phenomenon, this research analyses how the wholesaler manages to keep a part of the flows between the actors of the distribution channel.• MethodA qualitative analysis by individual interviews within the building materials sector highlights the appropriation of informational flows by manufacturers leading to the phenomenon of partial disintermediation which affec…
Resistance of traditional wholesalers: a dichotomy of flows within the distribution channel
2020
The wholesaler has often been threatened with the risk of disintermediation both upstream and downstream of the distribution channel. Wholesalers, in their role as intermediaries, remain established in many sectors. The Internet has also generated a current of re-intermediation via digital platforms. The article starts from the premise that wholesalers are always essential players in the distribution channel and increase their value proposition through services and digital. As part of a qualitative study in the French market for the sale of building materials, an interesting phenomenon emerged. It is the partial disintermediation of wholesalers for the benefit of industrialists. This partia…
La valorisation du fonds de commerce par l'intermédiation
2011
International audience