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 […]
Category: Gouvernance & Institutions
Des effets de l’infiltration mafieuse sur la performance des marchés publics.
The effects of mafia infiltration on public procurement perofrmance. In this paper, the researchers examine the effects of Mafia infiltration on public procurement performance, based on a sample of 68,063 public work contracts (PWC) awarded by Italian municipalities over the period2012–2017. 687 PWC are identified as Mafia-infiltrated, either because of being awarded by municipal councils […]
Du code d’éthique au comité d’éthique: le choix du conseil d’administration
For more information, please visit the following link: Board-level ethics committees in large European firms For more information, please visit the following link: Board-level ethics committees in large European firms Diego Ravenda, professeur associé, Dr Linkedin Josep Garcia-Blandon, Universitat Ramon Llull David Castillo-Merino, Universitat Ramon Llull Josep Maria Argiles-Bosch, Universitat de Barcelona Board-level ethics committees […]
E-commerce et économie digitale: la tentation d’éviter l’impôt sur le travail?
E-commerce and labour tax avoidance This study evidences one of the adverse effects of e-commerce on labour tax avoidance, and more precisely in the loss of firms’ social security contributions. With a sample of French e-commerce and traditional retail firms, researchers find that labour tax avoidance is significantly higher in e-commerce than in traditional retail […]
Entreprise d’e-commerce: une plus grande envie d’évitement de l’impôt et d’évasion fiscale?
An empirical examination of the influence of e-commerce on tax avoidance in Europe This paper reports an empirical analysis of the influence of e-commerce business practices on tax avoidance. Using a sample of European parent firms in the retail trade industry from 22 different countries, the researchers find empirical evidence that e-commerce firms are significantly […]