Portail HAL de TBS Education
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594 research outputs found
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Building Entrepreneurial Societies Through Entrepreneurial Ecosystems and Business Incubators
No full textInternational audienc
Does the Co‐Creation of Service Recovery Create Value for Customers? The Underlying Mechanism of Motivation and the Role of Operant Resources
No full textInternational audienceThis study focuses on the underlying mechanism that leads to co‐recovery behaviour and favourable co‐created value as response to a service failure. It argues that consumers’ ability to integrate their operant resources (e.g., knowledge and skills) to co‐recover from a service failure motivates them to express higher value co‐recovery in‐role behaviour and hence enjoy higher hedonic and utilitarian values. To test this claim, our study investigates the impact of consumers’ ability to co‐recover on value co‐recovery in‐role behaviour by taking into account extrinsic and intrinsic motivation as mediators. The results reveal that extrinsic motivation only partially mediates the relationship between ability to co‐recover and value co‐recovery in‐role behaviour. Furthermore, the outcomes demonstrate that value co‐recovery in‐role behaviour increases utilitarian value but decreases hedonic valu
High-dimensional multivariate realized volatility estimation
No full textNational audienceWe provide a new factor-based estimator of the realized covolatility matrix, applicable in situations when the number of assets is large and the high-frequency data are contaminated with microstructure noises. Our estimator relies on the assumption of a factor structure for the noise component, separate from the latent systematic risk factors that characterize the cross-sectional variation in the frictionless returns. The new estimator provides theoretically more efficient and finite-sample more accurate estimates of large-scale integrated covolatility and correlation matrices than other recently developed realized estimation procedures. These theoretical and simulation-based findings are further corroborated by an empirical application related to portfolio allocation and risk minimization involving several hundred individual stocks
Methods and Tools for Completing Doctor of Business Administration (DBA) Theses
No full textInternational audienceYou have been a business manager for a long time, and you have gained much experience. You already have reached the most common professional goals (being a director, managing a large team, taking big decisions), but you still miss something you fail to explain ... is it the social and professional need for acknowledgment in your career that leads you to engage in research? Is it the intuition that you will be more competent after following a doctoral program? Professor Pierre Volle,from University Paris-Dauphine displays a list of motivations for managers to engage in a DBA program
La faible diffusion des innovations en contrôle de gestion est-elle vraiment paradoxale ? Une méta-analyse du lien entre diversité des produits et adoption de la méthode ABC
No full textInternational audienceThis article addresses the paradox of the seemingly limited diffusion of management accounting innovations. The relationship between product diversity and the adoption of Activity-Based Costing (ABC) is used as an illustrative example. Twenty-four studies were the subject of a meta-analysis. Overall, the results show a significant and positive relationship between product diversity and ABC adoption. However, product variety is the only type of diversity to be both significantly and positively associated with ABC adoption. The discussion of these results makes it possible to at least partially resolve the paradox of innovations in management accounting by proposing a new way of measuring their diffusion. Finally, we propose several original avenues for future research in management accounting innovations.Cet article s’intéresse au paradoxe de l’apparente faible diffusion des innovations en contrôle de gestion. La relation entre la diversité des produits et l’adoption de la méthode Activity-Based Costing (ABC) est étudiée à titre d’illustration. Une méta-analyse de 24 études est mise en œuvre. Les résultats montrent qu’il existe une relation significative et positive entre diversité et adoption de l’ABC. Néanmoins, parmi les types de diversité, seule la diversité de variété est significativement et positivement associée à l’adoption de l’ABC. La discussion de ces résultats permet de résoudre au moins partiellement le paradoxe des innovations en contrôle de gestion en montrant notamment que les taux de diffusion de ces innovations devraient être calculés différemment. Enfin, des perspectives originales sont proposées pour les recherches futures consacrées aux innovations en contrôle de gestion
Expansion of International Airline Networks: an Application to US Carriers
No full textInternational audienc
Personal Data and the GDPR: Providing a Competitive Advantage for U.S. Companies
No full textInternational audienceThe European Union's General Data Protection Regulation (GDPR) became applicable in May 2018. Due to the GDPR's extraterritorial scope, which could result in massive fines for U.S. companies, comparative data privacy law is of great current interest. In June 2018, California passed its own Consumer Privacy Act, echoing some of the provisions of the GDPR. Despite the many articles comparing the two schemes of law, little attention has been given to the foundation of these laws, that is, what exactly encompasses the data referred to by these laws? By understanding how the term “personal data” or “personal information” is defined in both jurisdictions, and why these definitions and the treatment of protected data are so different, companies can strategize to take advantage of these developments in the European Union. After explaining the differences in how data is treated in the United States and the European Union by exploring the definitions, regulations, and court cases, we will explore the five legal strategy pathways that companies might pursue with respect to the legal aspects of data transfer and privacy law compliance. While these strategies range from ignoring the law to adopting the European model worldwide, this analysis of legal strategy reveals a means for companies to gain a competitive advantage through their adoption of a worldwide compliance scheme
Reconsidérer les recherches quantitatives au prisme du réalisme critique
No full textNational audienceCet article propose une alternative dans la manière de concevoir des recherches quantitatives fondée sur une épistémologie réaliste critique. Il souligne les limites de l'approche hypothético-déductive telle qu'habituellement utilisée. Deux points problématiques sont particulièrement discutés : la manière de concevoir la causalité et son rapport à la prédiction, ainsi que l'influence du contexte sur les résultats d'une recherche et ses conséquences en termes de généralisation. Nous proposons une série de recommandations aux chercheurs quantitatifs, liées à la construction et la justification des hypothèses de la recherche, au choix et la justification du contexte d'étude ainsi qu'à la manière de discuter les résultats en fonction de ce contexte et non plus uniquement de la littérature. Quelques recommandations plus spécifiques sont adressées aux éditeurs et relecteurs chargés d'évaluer des recherches quantitatives
Personal Data and the GDPR: Providing a Competitive Advantage for U.S. Companies
No full textThe European Union's General Data Protection Regulation (GDPR) became applicable in May 2018. Due to the GDPR's extraterritorial scope, which could result in massive fines for U.S. companies, comparative data privacy law is of great current interest. In June 2018, California passed its own Consumer Privacy Act, echoing some of the provisions of the GDPR. Despite the many articles comparing the two schemes of law, little attention has been given to the foundation of these laws, that is, what exactly encompasses the data referred to by these laws? By understanding how the term “personal data” or “personal information” is defined in both jurisdictions, and why these definitions and the treatment of protected data are so different, companies can strategize to take advantage of these developments in the European Union. After explaining the differences in how data is treated in the United States and the European Union by exploring the definitions, regulations, and court cases, we will explore the five legal strategy pathways that companies might pursue with respect to the legal aspects of data transfer and privacy law compliance. While these strategies range from ignoring the law to adopting the European model worldwide, this analysis of legal strategy reveals a means for companies to gain a competitive advantage through their adoption of a worldwide compliance scheme