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Cross-sector collaborations for environmental and climate action: How much “organization” do they need to deliver?
No full textInternational audienc
Stratégies financières des banques
No full textInternational audienceLes réformes bancaires et la régulation ont transformé les facteurs de l’efficacité bancaire. Sur la base de données individuelles de plus de 90 banques européennes, américaines, chinoises et indiennes, nous examinons sur une période de 15 ans (2002-2016) l’évolution de ces facteurs en utilisant une analyse d’enveloppement des données et une frontière stochastique. Notre résultat principal prouve que la libéralisation financière a uniformisé les stratégies bancaires : les statuts ne sont pas les principaux critères pour expliquer l’efficacité. Sur le plan managérial, le contrôle des coûts et la recherche de liquidités sont devenus des facteurs essentiels pour améliorer l’efficacité. L’introduction de considération de développement durable montre en outre le difficile arbitrage entre soutenabilité et performance
Are Consumer Financial Spinning and its Propensity to Deceive Counterproductive Economic Behaviors?
No full textInternational audienceIn this article, the authors explain how rational consumers of financial products become irrational, that is, adopt behaviors that impede on their consumer experience, and how deception is at the heart of this phenomenon. We draw a perceptual map to show the continuum between rational-based and irrational-based economic models and deploy the key psychological constructs that cause the transfer from one state to the next, a phenomenon we label consumer financial spinning. Four constructs are used to describe a dysfunctional, volatile market where policy- and agent-driven variables approach equilibrium and then soon depart from it: unmonitored predatory utility maximization, deception, risky behavior, and debt. We retrieve data from the Global Financial Crisis to detect deceitful behaviors from macro-economic data. We provide the results of a field study using the same parameters. We show that deception is likely to increase in a predatory context, which may harm consumers, thus producing counterproductive effects, such as foreclosures or bankruptcies. Lenders are provided cues and a practical assessment grid to assess the probability that their clients will resort to deception as they become increasingly desperate. This is something neither traditional nor behavioral finance and economics have offered before
When cause familiarity leads to positive attitudes toward brands in a cause–brand alliance: a cross-cultural study during the COVID-19 pandemic
No full textInternational audiencePurpose Building on construal level theory and applying the hypothetical distance dimension, this cross-cultural study (individualistic vs collectivistic culture) aims to explore the effects of cause familiarity on individuals' attitudes toward a brand and how cause–brand fit mediates this relationship. Furthermore, this study explores how perceived betrayal moderates the relationship between cause–brand fit and attitude toward a brand. Design/methodology/approach A quantitative research design was adopted. Data collection was performed through snowball sampling of French and Turkish participants (N = 455). The collected data were then analyzed using the PROCESS macro for SPSS. Findings The results reveal a significant effect of cause familiarity on attitude toward the brand, wherein one's attitude toward fit in a cause–brand alliance serves as a mediator in this relationship. The results also indicate that perceived betrayal moderates the relationship between cause–brand fit and attitude toward a brand. However, when it comes to facing a global pandemic, culture has no significant effect on consumers' perceptions and attitudes toward cause–brand alliances. Originality/value This research investigates the enhancement of attitudes toward a brand through an alliance with a familiar cause and explains this relationship via attitudes toward fit in such an alliance. Moreover, it provides novel insights into perceived betrayal as a variable that can lead to a more pronounced relationship between attitude toward fit and attitude toward a brand
Accounting for crypto-assets: a comparative analysis and overview of accounting rules and practices
No full textInternational audienceGiven the ongoing evolution, growth potential and diversity of crypto-assets as so as their unique and risky nature, there are intensive debates on the accounting treatment by holders and issuers of crypto-assets at the international level. The purpose of this research is to deepen and broaden knowledge about how crypto-assets are classified, measured, recognized and disclosed in Europe, US and Asia. The first stage of the study is exploratory in nature. In the first step, we make a literature review of current regulatory frameworks of cryptocurrency as a blockchain technology application as well as of existing accounting rules and practices. In the second stage, we collect the data from the annual reports of 100 publicly listed companies for the 2021 and 2022 periods. These companies come from following countries: US, France, Canada, UK, Germany and some Asian countries. We manually extract the information related to classification, recognition, measurement and disclosure of cryptocurrencies. Our objective is to identify the best practices, but also gaps that exist and to come up with a list of recommendations that can be useful to policy makers, accounting standard setters and other market participants
Comptabilité des crypto-actifs : analyse empirique des pratiques comptables du Royaume-Uni, des États-Unis, du Canada et de l'Europe
No full textInternational audienceGiven the ongoing evolution, growth potential and diversity of crypto-assets as so as their unique and risky nature, there are intensive debates on the accounting treatment by holders and issuers of crypto-assets at the international level. The purpose of this research is to deepen and broaden knowledge about how crypto-assets are classified, measured, recognized and disclosed in UK, US, Canada and Europe. The first stage of the study is exploratory in nature. In the first step, we make a literature review of current regulatory frameworks of cryptocurrency by reviewing current accounting standards and practices. In the second stage, we collect the data from the annual reports of 15-20 publicly listed companies for the 2020, 2021 and 2022 periods. We manually extract the information related to classification, recognition, measurement and disclosure of cryptocurrencies. Our objective is to identify the best practices, but also gaps that exist and to come up with a list of recommendations that can be useful to policy makers, accounting standard setters and other market participants
"Get by, I Don’t Want To Know”: Accounting For Strategic Ignorance and its Consequences on Life
No full textInternational audienc
Les fintechs vues de la perspective de la soutenabilité : potentiel de transformation et réalisation effective
No full textInternational audienceThis paper expands traditional approaches on the impact of Fintech in the financial landscape. Beyond the perspective of technological and market-driven innovations, our study explores the role of Fintech companies in the domain of sustainability. The empirical analysis is based on a sample composed of traditional banks, so-called ethical banks, and various types of Fintech in Switzerland. The results show that, in the domain of sustainability, Fintech companies are far less game-changing than commonly thought.Este articulo amplía los enfoques tradicionales sobre el impacto de las Fintech en el panorama financiero. Más allá de la perspectiva basada en innovaciones tecnológicas y de mercado, nuestro estudio explora el papel de las Fintech en el ámbito de la sustentabilidad. El análisis empírico se basa en una muestra compuesta de bancos tradicionales, los llamados bancos éticos y varios tipos de Fintechs en Suiza. Los resultados muestran que, en dominio de la sustentabilidad, las empresas Fintech son mucho menos innovadoras de lo que comúnmente se piensa.Cet article prolonge les approches traditionnelles sur l’impact des Fintech dans le paysage financier. Au-delà des perspectives d’innovation technologique et de marché, notre étude explore le rôle des Fintech dans le domaine de la soutenabilité. L’analyse empirique s’appuie sur un échantillon composé de banques traditionnelles, de banques éthiques, et de différents types de Fintech Suisses. Les résultats montrent que, en matière de soutenabilité, les Fintech changent beaucoup moins la donne qu’on ne pourrait le penser
The impact of geopolitical risks on renewable energy demand in OECD countries
No full textInternational audienceThis paper examines the effects of geopolitical risks on renewable energy demand in 20 Organization for Economic Co-operation and Development (OECD) member countries from 1970 to 2019. The renewable energy demand function includes carbon dioxide (CO2) emissions, economic globalisation, natural resources rents, and per capita income as control variables. It is found that geopolitical risks reduce the demand for renewable energy and threaten climate change mitigation policies. Degrading the environment in terms of rising CO2 emissions is detrimental to the renewable energy demand. Natural resource rents also decrease renewable energy consumption. However, higher per capita income and economic globalisation significantly increase renewable energy consumption. These findings bear crucial policy implications for the Russia-Ukraine War era, suggesting that geopolitical risks discourage renewable energy demand. Therefore, policymakers in the OECD countries should focus on geopolitical harmony among economic agents, groups, and regions
The influence of cultural tightness–looseness, religiosity, and the institutional environment on tax evasion behaviour: A cross-country study
No full textInternational audienceWe examine whether the strength of norms and tolerance for deviations play a role in explaining cross‐country differences in tax evasion (TEVA). We also investigate the effects of religiosity, legal enforcement, voice and accountability, and the stability of political systems on TEVA across 48 countries over the period 1997–2018. Results show that the higher the voice and accountability and the lower the degree of cultural tightness–looseness, the rule of law, and political stability, the higher the degree of TEVA across nations. The results are important for policymakers to assess the likelihood of TEVA from a holistic perspectiv