193 research outputs found
Essais en communication d'information des entreprises
No full textCette thèse est articulée en trois chapitres et s’inscrit dans le domaine de la recherche empirique en comptabilité financière. Elle examine les déterminants et les conséquences de la communication des entreprises. Le premier chapitre étudie les effets réels de la communication financière sur les dépenses de publicité des entreprises. Le deuxième chapitre, co-écrit avec Thomas Bourveau et Vedran Capkun, étudie les conséquences réelles de la communication des résultats de recherche médicale sur les marchés financiers et sur la société. Le troisième chapitre, co-écrit avec Vedran Capkun et Yun Lou, analyse l’influence de l’information propriétaire communiquée par des concurrents d’une entreprise sur leurs produits sur la décision de cette entreprise de communication de ses propres informations propriétaires.This dissertation is composed of three chapters investigating the antecedents and consequences of corporate disclosure in the domain of empirical-archival financial accounting. The first chapter examines the real effects of firm disclosure and its timing on firm advertising investment. The second chapter, joint work with Thomas Bourveau and Vedran Capkun, documents the real consequences of pharmaceutical firms’ clinical trial disclosure in financial markets and on broader society. The third chapter presents a joint project with Vedran Capkun and Yun Lou, exploring intra-industry peer disclosure of proprietary information as antecedents of corporate disclosure decision at product level
From CCA's editorial strategy between 2015 and 2020 to a new project
No full textL’équipe actuelle de CCA composée de Vedran CAPKUN et d’Isabelle MARTINEZ rédacteurs en chefs et de Jérémy MORALES rédacteur associé arrive au terme de son mandat. Cet édito est donc l’occasion de faire un rapide bilan sur les 5 dernières années 2015-2020 et de proposer un nouveau projet pour CCA
Veb pristupačnost i elektronskih formati za pristup informacijama za osobe sa invaliditetom
No full textAuthor described the context of the development of technological and social relationships and how they mutually made changes on ways how people interact with information and access to knowledge.
The development of societies changed significantly the role of libraries and posed new technological and other challenges due to the development of information technologies.
Since the development of information technologies caused expansion of production capacities in societies there was additional need to standardize production of formats of access, distribution, archiving of information. Due to democratic character of many developed societies openness of information and human rights emphasized an importance of legal aspects and rights of persons with disabilities. Author mentioned articles of the UN Convention of Rights of Persons with Disabilities which required that parties which ratified convention should implement accessibility standards for persons with disabilities. Author presented standards and technical specifications that define accessibility of web interface, computer software and file formats. It is especially emphasized that those standards are important in libraries. Modern libraries should adopt and use file formats which are accessible for persons with disabilities in order to avoid risk of increased discrimination against persons with disabilities if inaccessible technologies will be used. Author believes that this would help persons with disability to use library resources and services equally as other users do.
Does strict employment protection discourage job creation? Evidence from Croatia
No full textEmployment protection legislation in Croatia is among the most strict in Europe. Firing is difficult and costly, and flexible forms of employment are limited. Is this apparent rigidity reflected-as one would expect based on standard economic theory-in low labor market dynamics? Is job creation low and hiring limited? Is the job security of insiders achieved at the cost of outsiders not being able to enter thelabor market? The author attempts to answer these questions by examining job flows. If the employment protection legislation is binding, then job and worker turnover should be low. He shows that this is indeed the case. Hiring is limited and the average job tenure is very long in Croatia. Job destruction is low, however job creation is still lower. The result is accumulation of unemployment, in large part due to new labor market entrants not being able to find a job. The high degree of job protection also seems to strengthen the bargaining position of insiders and results in relatively high wages. So, wages in Croatia are higher than among its competitors, even after adjusting for productivity. These high labor costs are likely to contribute to limited job creation in existing firms, but also are likely to discourage the entry of-and thus job creation in-new firms. The author presents evidence that firm growth has been indeed limited in Croatia, contributing to the low employment level. The author examines other potential causes of high unemployment in Croatia (the unemployment benefit system, labor taxation, the wage structure, and skill and spatial mismatches). He argues that they do not play a substantial part in accounting for poor labor market outcomes in Croatia. The author concludes that the stringent employment protection legislation is the key labor market institution behind low job creation and high unemployment. Based on this he recommends specific measures aimed at liberalizing the labor market to foster job creation and employment.Labor Management and Relations,Labor Policies,Labor Markets,Environmental Economics&Policies,Trade Finance and Investment,Labor Markets,Labor Management and Relations,Labor Standards,Banks&Banking Reform,Environmental Economics&Policies
Three Essays on Disclosure
No full textTrois chapitres sont inclus dans ma thèse. Ces trois chapitres concernent l'environnement informationnel des institutions et les déterminants et conséquences des pratiques de divulgation. Je me concentre non seulement sur la pratique de la divulgation des entreprises, mais j'apporte également des contributions en étudiant les organisations à but non lucratif et les entités commerciales non conventionnelles, à savoir les universités et les crypto monnaie, dans mes études.Three chapters are included in my thesis. These three chapters concern the institutions' information environment and determinants and consequences of disclosure practices. Not only focusing on the disclosure practice of corporations, but I also make contributions by studying non-profit organization, and unconventional business entities, namely universities and crypto-assets venture in my studies
Financial Statement Restatements: Decision to file for Bankruptcy
No full textWorking Paper, University of Lausann
Financial Statement Restatements: Decision to file for Bankruptcy
No full textWorking Paper, University of Lausann
Trois Essais sur la Comptabilité Financière
No full textTrois chapitres sont inclus dans ma thèse. Ces trois chapitres concernent l'interaction entre les politiques de sécurité nationale et le comportement des entreprises. Le premier chapitre se concentre sur l'investissement des entreprises. Le deuxième chapitre examine le comportement des analystes financiers. Le troisième chapitre étudie les échanges d'informations sur le marché de la dette souveraine. Cette thèse apporte un nouvel éclairage sur les conséquences de cette politique pertinente mais inexplorée.Three chapters are included in my dissertation. These three chapters concern the interplay between national security policies and corporate behavior. The first chapter focuses on corporate investment. The second chapter examines financial analysts behavior. The third chapter investigates information exchanges within the sovereign debt market. This dissertation sheds new light on the consequences of this relevant but unexplored policy area
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