Search results for "International management"

Entre indemnisation et effort de reclassement Quel compromis social lors des restructurations ?

2012

National audience; Alors que l’évolution des cadres normatifs va tendanciellement dans le sens d’un dialogue social renforcé, l’observation récente des phénomènes de restructuration en France semble indiquer une recrudescence de la conflictualité. Ce constat, pour autant qu’il soit valide, est porteur de questionnements : le recours au rapport de force constitue-t-il une stratégie préférable à l’identification de solutions négociées ? Peut-on faire un lien entre la forme prise par l’interaction sociale à l’occasion des restructurations et le type de mesures envisagées dans les compromis sociaux ?

Green Versus Radical Right as the New Political Divide? The European Parliament Election 2019 in Germany

2020

Audit quality and the going-concern decision-making process: Spanish evidence

2004

In this study, we attempt empirically to investigate the relationship between audit quality and the probability that a financially distressed company would receive a going-concern opinion. Auditor decision-making in the presence of going-concern uncertainties may be characterized as a two-stage process. The first stage is the identification of a potential going-concern problem and the second stage is to determine whether the particular company should receive a qualified going-concern opinion. A sample of 1,199 non-financial Spanish company-years has been obtained from the database issued by the Stock Exchange National Commission for the fiscal years ending between December 1991 and December…

Can Auditors Be Independent? – Experimental Evidence on the Effects of Client Type

2012

Recent regulatory initiatives stress that an independent oversight board, rather than the management board, should be the client of the auditor. In an experiment, we test whether the type of client affects auditors’ independence. Unique features of the German institutional setting enable us to realistically vary the type of auditors’ client as our treatment variable: we portray the client either as the management preferring aggressive accounting or the oversight board preferring conservative accounting. We measure auditors’ perceived client retention incentives and accountability pressure in a post-experiment questionnaire to capture potential threats to independence. We find that the type …

Outside‐in Politicization of EU–Western Africa Relations: What Role for Civil Society Organizations?

2021

This article explores the empirical relevance of researching outside-in politicization processes in European studies. To this end, it examines to what extent and how civil society organizations (CSOs) have contributed to the politicization of EU policies towards Western Africa in two cases: the negotiation of Economic Partnership Agreements and the EU's engagement with the G5 Sahel. CSOs were strongly engaged in the trade negotiations, while they were largely excluded from the G5 Sahel process. In both cases this was due to CSOs' own initiatives, or the absence thereof, with these strongly linked to being either invited or discouraged by official actors. The article argues that authority tr…

Weak versus strong dominance of shrinkage estimators

2021

We consider the estimation of the mean of a multivariate normal distribution with known variance. Most studies consider the risk of competing estimators, that is the trace of the mean squared error matrix. In contrast we consider the whole mean squared error matrix, in particular its eigenvalues. We prove that there are only two distinct eigenvalues and apply our findings to the James–Stein and the Thompson class of estimators. It turns out that the famous Stein paradox is no longer a paradox when we consider the whole mean squared error matrix rather than only its trace.

Ambidexterity in micro and small firms: Can competitive intelligence compensate for size constraints?

2021

Ambidexterity has been linked to firm structures that are typical of organizations with a larger size. However, further research is needed to analyze whether the effect of firm size on ambidexterity is contingent on other aspects. We argue that micro and small firms that have developed some competitive intelligence routines (CIRs) may foster ambidextrous behavior and compensate for the limitations arising from a smaller size and lack of resources. We test our proposal on a sample of 200 firms in the furniture sector. Our results show that CIRs compensate for size constraints in that size is no longer a relevant variable to increase ambidextrous behavior in firms that achieve higher levels i…

A quantitative-based model to assess seed accelerators’ performance

2021

Seed accelerators are a new generation of business incubators. While the number of seed accelerators worldwide has grown exponentially, there is as yet no consensus on how to measure and analyse th...

Synergistic effects and the co-existence of networks in clusters

2016

AbstractNetwork systems like clusters are characterized by the coexistence of relational architectures with ties and nodes of different nature. While recent research has analysed how a set of structural features shape the dynamics and effects of one cluster network, the outstanding question is to what extent such features and outcomes are influenced by the concomitance of distinct content-related linkages. This paper integrates both network and evolutionary economic geography perspectives to develop and test a model that links innovation performance with the benefits that stem from technical and business relations. Data collected in a biotech cluster in the Valencia region (Spain) demonstra…

Leadership Manipulation and Ethics in Storytelling

2012

This article focuses on exerting influence in leadership, namely manipulation in storytelling. Manipulation is usually considered an unethical approach to leadership. We will argue that manipulation is a more complex phenomenon than just an unethical way of acting in leadership. We will demonstrate through an empirical qualitative study that there are various types of manipulation through storytelling. This article makes a contribution to the literature on manipulation through leadership storytelling, offering a more systematic empirical analysis and a more nuanced view of the topic than previously existed by outlining how managers engage in manipulative storytelling and what kind of ethics…