With a state-of-the-art perspective on corporate board decision-making that encourages thinking outside the box, this cutting-edge Research Handbook provides fresh insights on the meaning, value, contribution, quality and purpose of the decision-making of those charged with corporate governance. Expert contributors reflect on what boards decide, what they focus on when making these decisions, and how […]
Category: Gouvernance & Institutions
The Strategic Usage of Facebook by Local Governments: A Structural Topic Modelling Analysis.
The authors of this paper examine the content of the official Facebook pages of 502 Italian municipalities over the period 2016–2018 to empirically infer the motivations of municipalities to use Facebook. Their inference is mostly based on the relationship between the main topics discussed by the municipalities on Facebook and the most related municipal expenses […]
Et si le genre avait un effet sur la qualité des services d’audit?
Is there a gender effect on the quality of audit services? In this paper, the researchers aim to address the question of a gender effect on the quality of audit services? Both the behavioural economics literature and the glass ceiling for women in the audit profession suggest an affirmative answer to this question. The researchers […]
La fourniture de services fiscaux par les auditeurs a-t-elle des effets sur l’évasion fiscale?
Auditor-provided tax services and tax avoidance: evidence from spain. In this paper, the researchers investigate the relationship between auditor-provided tax services (APTS) and tax avoidance in Spain. As a result of a recently enacted EU legislation, APTS is seriously restricted within the EU. The evidence available so far for the US provides consistent support for […]
Quel est le rôle joué par le conseil d’administration dans les stades de croissance d’une PME?
Le conseil d’administration, un organe de gouvernance soutenant les différents stades de croissance des PME. La croissance d’une entreprise a été souvent décrite théoriquement comme un processus biologique suivant un cycle de vie où le déclin est situé inéluctablement après les étapes de création, d’expansion et enfin, de maturité. Un modèle intégratif de croissance suivant […]