Category: Gouvernance & Institutions

Strategic public communication on Covid-19: Evidence from the French municipal elections in 2020

The Covid-19 pandemic has highlighted the importance of public communication by municipalities. This study investigates how political incentives shape the content and the form of this communication around local elections. Based on agenda-setting theory and information processing theory, we expect more comprehensive communication about Covid-19 and a more positive tone of these disclosures in municipalities where a second ballot takes […]

Entreprendre et gouverner pour le bien commun. La gouvernance des entreprises sociales en tension

Les entreprises sociales (ES) sont invitées à mettre en œuvre une gouvernance démocratique qui tienne compte de la diversité des parties prenantes et veille à l’équilibre entre logique d’entreprise et logique sociale. À partir d’une étude de cas comparative, cet article met en avant les caractéristiques d’une gouvernance dominée par une logique d’entreprise et l’absence […]


CALL FOR PAPERS adressing the urgent need for a paradigm shift in confronting global challenges such as climate change, inequality, and social tensions. Despite efforts to promote ethics, sustainable development, and sustainability, we argue that current approaches are insufficient to achieve “buen vivir” – a concept rooted in the Quechua philosophy of “sumak kawsay” emphasizing […]

Female directors and accounting quality: a quasi natural experiment research

The research delves into the impact of female representation in corporate leadership on accounting quality. It builds on prior studies exploring behavioral differences between genders and aims to investigate how women in top roles influence accounting standards. Focused on Norwegian and Danish firms between 2001 and 2012, the study capitalizes on Norway’s substantial increase in […]

Legality rating and corporate efficiency: evidence from a conditional nonparametric frontier analysis

Unlocking the Power of Ethical Governance: The rising importance of policies promoting legality and ethics in contemporary societies. Government, as a driving force, plays a pivotal role in fostering economic development and countering illegal practices and unfair competition. The revelation of firms’ official information regarding their legal, fiscal, and ethical standings is crucial in interactions […]