Toulouse 1 Capitole Publications
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Pas d'antinomie entre indemnisation forfaitaire par le transporteur et prise en charge des risques par le vendeur dans les contrats de consommation translatifs de propriété
No full textSpatial simultaneous autoregressive models for compositional data: application to land use
No full textEconometric land use models study determinants of land use shares of different classes: “agriculture”, “forest”, “urban” and “other” for example. Land use shares have a compositional nature as well as an important spatial dimension. We compare two compositional regression models with a spatial autoregressive nature in the framework of land use. We study the impact of the choice of coordinate space and prove that a choice of coordinate representation does not have any impact on the parameters in the simplex as long as we do not impose further restrictions. We discuss parameters interpretation taking into account the non-linear structure as well as the spatial dimension. In order to assess the explanatory variables impact, we compute and interpret the semi-elasticities of the shares with respect to the explanatory variables and the spatial impact summary measures
The role and effectiveness of corporate social responsibility assurance in a mandatory setting: professional accountants’ perceptions
No full textFirms using corporate social responsibility assurance (or CSRA) recruit an external and independent third party to undertake assurance of the corporate social responsibility (CSR) information that they disclose. From a theoretical perspective, CSRA may play a role within two distinct mechanisms: the signaling mechanism, whereby CSRA signals both the quality of the disclosed information and firms’ CSR performance, and the legitimizing mechanism, whereby CSRA is strategically used as a ‘sophisticated’ compliance exercise. Thus, while the signaling theory predicts that CSRA should provide the expected benefits for its intended users, studies based on the legitimacy theory question the effectiveness of CSRA. In an attempt to disentangle which mechanism is dominant, this study investigates how professional accountants, as assurance providers, perceive CSRA and its effectiveness. We use an online questionnaire survey involving a between-subjects experimental design with 104 French professional accountants as participants. The quantitative and qualitative results suggest, in line with legitimacy theory, that CSRA is used more as a compliance exercise than as an effective signal. We advance the idea that in the French setting, in which CSRA is mandatory, it is used by firms to create the illusion of transparency by complying with disclosure requirements. However, we offer an alternative interpretation by arguing that some professional accountants may in fact seek to resist the implementation of mandatory CSRA using a strategy of justification
Abus de majorité et mise en réserve des bénéfices, note sous Cass. com., 4 novembre 2020, n°18-20.409,F-D
No full textLa cour de cassation écarte la présence d'un abus de majorité en considérant que la mise en réserve opérée par les associés majoritaires n'est pas contraire à l'intérêt social
Revendication de l’époux d’un associé en nom – Absence de clause statutaire restrictive – Unanimité requise : oui. - Cass. com., 18 nov. 2020, n° 18-21.797, FS-P+B+R.
No full textLe contenu de la nouvelle solution jurisprudentielle, qui ne concerne que la situation de l’époux revendiquant la qualité d’associé, peut se résumer de la manière suivante :
- D’une part, la revendication pour l’époux de la qualité d’associé, même si elle ne constitue pas une cession, est subordonnée au consentement unanime des autres associés ;
- D’autre part, à défaut de délibération et lorsque le consentement ne résulte que de la volonté d’un seul associé, ce consentement doit être adressé à la société et annexé au procès-verbal prévu par l’article R. 221-2 du code de commerce
