Search results for "Organizations"
showing 10 items of 864 documents
The Role of Family Ownership in Survival and Bouncing Back
2021
The latest global economic and financial crisis has been a litmus test for companies, especially for SMEs. These companies have had to demonstrate their ability to be resilient, surviving first and then recovering. This chapter studies the role of family ownership in the survival and recovery of SMEs during a stressful event. From a perspective based on the complementarity or substitutability of goals that family firms pursue, the authors propose that family ownership has a positive effect on survival but a negative effect on recovery. Furthermore, they propose that the risk of bankruptcy before a crisis moderates the relationship between family ownership and survival. Hypotheses have been …
Evaluating the Interrelationship between Actions of Latvian Commercial Banks and Latvian Economic Growth
2017
Abstract This paper aims to evaluate the existence of the interrelationship between Latvian commercial banks’ operations on the economy, based on economic theory and the analysis of banks’ retained earnings, credit growth and economic growth trends. The existence of this interrelationship was tested using Granger causality and Johansen co integration tests. The analysis was based on quarterly data from 2001 to 2015. The study reviewed several indicators for banking developments to establish their relevance for GDP growth: credit to non-banks, non-bank deposits and bank retained earnings. This paper finds that the empirical link between bank retained earnings and GDP growth is more robust th…
L'efficacité des privatisations françaises : une vision dynamique à travers la théorie de la gouvernance
2004
International audience; A reading of the process of privatization through the corporate governance theory leads to propose a model taking into account, on the one hand, the time dimension of the process of privatization, on the other hand, the contextual, organizational, governance and strategic variables which influence this process. After replicating some traditional tests, we test this model on a sample of French privatized firms and on a seven years horizon. The positive effect traditionally attributed to privatizations is not confirmed. The importance of the effect is subordinated to some of the suggested variables.; Une lecture du processus de privatisation à travers la théorie de la …
The Impact of Board Internationalization on Earnings Management
2016
Prior literature shows that choices regarding board composition are associated with earnings management. We add to this literature by examining the effects of the presence of a foreign board member on earnings management. Using a sample of 3,249 firm-year observations representing 586 non-financial listed Nordic firms during 2001-2008, we find that the presence of a non-Nordic, foreign director is associated with significantly higher levels of earnings management. Moreover, we provide preliminary evidence that differences in accounting knowledge drive this effect. Our results suggest that it may not necessarily be beneficial to appoint a foreign director to the board.
Struggle over joint audit: on behalf of public interest?
2012
International audience; European Commission (EC 2011) has recently suggested joint audit - broadly defined as an audit where two independent auditors are jointly liable for the audit report - as a way a way to increase audit quality after the financial crisis and to mitigate audit market concentration, by enlarging the audit offer. Big 4 audit firms have fought this proposal by arguing its unbearable cost while 2nd Tier audit firms have supported it by arguing its added quality. This conflicting position leads us to question their claim of public interest concern. As group-interest economic regulation theories predict that the absence of any effect of a new regulation (here: joint audit) is…
The impact of an urban toll ring on housing prices
2020
Abstract Building on standard urban economics theory we set up a stylized model within which we demonstrate that the imposition of a toll ring leads to higher housing prices within the ring, and lower outside the ring. We examine this prediction empirically by using transaction data for 15,306 dwellings in the Norwegian town of Kristiansand, where since 1992 there has been a toll ring. We find that the toll ring implies 6.9 per cent higher housing prices within the toll ring than outside it. The relationship between toll fees and housing prices seems to be stable over time. The impact of the toll ring on the prices of detached houses, apartments, row houses and twin houses is strikingly dif…
Modéliser le rôle des paysages dans les choix d'itinéraires pédestres
2008
Actuellement, la marche a pied suscite un regain d'interet comme mode de transport complementaire. Dans le cadre de cet article, nous partons de l'hypothese que l'adaptation de l'environnement urbain aux attentes des pietons, notamment d'un point de vue paysager, est une etape essentielle de la revalorisation de ce mode de deplacement. A cette fin, nous proposons une demarche permettant de decrire les comportements pedestres et d'identifier les preferences paysageres des pietons dans les villes de Besancon et de Lille. La methode d'analyse se fonde sur les modeles de choix discret, couramment utilises dans la modelisation des choix individuels. Celle-ci permet de mesurer, de maniere desagre…
Mafia Methods, Extortion Dynamics and Social Responses
2016
This chapter is devoted to exploring both the empirical results and the policy proposals produced by the GLODERS project. Based on 631 cases of extortions, the Sicily and Calabria extortion database represents a relevant achievement in the field of the research on extortion racket and it is one of the main results of the GLODERS project. Gathering a great amount of information, our empirical analysis revealed the existence of several differences in the extortive conducts carried on within these two regions, which are presented. Moreover, the chapter introduces the legislation related to the crime of extortion. Social and legal responses to the phenomenon are then discussed.
The Performative University: ‘Targets’, ‘Terror’ and ‘Taking Back Freedom’ in Academia
2020
The file attached to this record is the author's final peer reviewed version. The Publisher's final version can be found by following the DOI link. This special issue assembles eight papers which provide insights into the working lives of early career to more senior academics, from several different countries. The first common theme which emerges is around the predominance of ‘targets’, enacting aspects of quantification and the ideal of perfect control and fabrication. The second theme is about the ensuing precarious evocation of ‘terror’ impacting on mental well-being, albeit enacted in diverse ways. Furthermore, several papers highlight a particular type of response, beyond complicity to…
Adventures of Clinical Psychology
2021
Clinical psychology strives to fully grasp the person in his totality and in his individuality, helping him adequately address his own deep internal suffering and discomfort, social uneasiness, and harmonize his own needs, desires and, attachments [...]