Read Books Online and Download eBooks, EPub, PDF, Mobi, Kindle, Text Full Free.
Impact De La Comptabilisation De La Remuneration En Options Sur Le Bai Et Ses Determinants Le Cas Des Entreprises Canadiennes
Download Impact De La Comptabilisation De La Remuneration En Options Sur Le Bai Et Ses Determinants Le Cas Des Entreprises Canadiennes full books in PDF, epub, and Kindle. Read online Impact De La Comptabilisation De La Remuneration En Options Sur Le Bai Et Ses Determinants Le Cas Des Entreprises Canadiennes ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Author :Belzile, Réjean Publisher :Montréal : Université du Québec à Montréal, Centre de recherche en gestion ISBN 13 : Total Pages :56 pages Book Rating :4.:/5 (517 download)
Book Synopsis Impact de la comptabilisation de la rémunération en options sur le BAI et ses déterminants : le cas des entreprises canadiennes by : Belzile, Réjean
Download or read book Impact de la comptabilisation de la rémunération en options sur le BAI et ses déterminants : le cas des entreprises canadiennes written by Belzile, Réjean and published by Montréal : Université du Québec à Montréal, Centre de recherche en gestion. This book was released on 2002 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Impact de la comptabilisation de la rm̌unřation en options sur le BAI et ses dťerminants by : Silva Bodjova
Download or read book Impact de la comptabilisation de la rm̌unřation en options sur le BAI et ses dťerminants written by Silva Bodjova and published by . This book was released on 2002 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Les déterminants d’octroi des stock-options aux dirigeants, la relation entre ce mode de rémunération et la performance de la firme by : Abdoulkarim Idi Cheffou
Download or read book Les déterminants d’octroi des stock-options aux dirigeants, la relation entre ce mode de rémunération et la performance de la firme written by Abdoulkarim Idi Cheffou and published by . This book was released on 2007 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: La rémunération des dirigeants est devenue un sujet au centre des débats sur la gouvernance des entreprises. La politique d’attribution des stock-options souvent justifiée par la théorie de l’agence, est un élément du panier de la rémunération globale des dirigeants. Cette thèse a comme premier objectif l’analyse des déterminants de l’octroi des stock-options aux dirigeants des entreprises. Nous avons évalué les portefeuilles des stock-options nouvellement attribuées afin d’estimer la part des stock-options dans la rémunération des dirigeants. Nous avons par la suite établi le lien entre la politique de stock-options et certaines décisions financières ainsi que certaines caractéristiques des entreprises. Les résultats empiriques obtenus montrent un lien positif entre l’octroi des stock-options et la taille de l’entreprise, ainsi qu’une relation négative entre les attributions des stock-options et la politique de dividende des firmes. Le deuxième objectif visé par cette recherche est la vérification de l’impact des nouvelles attributions des stock-options sur la performance subséquente de la firme. Dans un premier temps, le lien direct entre la part des stock-options dans la rémunération des dirigeants et la performance de la firme est analysé. Dans un deuxième temps, la vérification de l’effet incitatif des stock-options est faite à travers le lien entre la performance de l’entreprise et une variable traduisant l’incitation des dirigeants bénéficiant des stock-options. Les deux méthodes font aboutir à une relation positive et significative entre les stock-options en faveur des dirigeants et la performance subséquente de l’entreprise, mesurée par le Q de Tobin et le ROA. Ainsi, tous nos résultats semblent confirmer certaines prédictions des théories de l’agence et de l’incitation, qui considèrent les stock-options comme un outil d’alignement des intérêts des dirigeants sur ceux des actionnaires.
Book Synopsis Les déterminants d'octroi des stock-options aux dirigeants, la relation entre ce mode de rémunération et la performance de la firme by : Abdoulkarim Idi Cheffou
Download or read book Les déterminants d'octroi des stock-options aux dirigeants, la relation entre ce mode de rémunération et la performance de la firme written by Abdoulkarim Idi Cheffou and published by . This book was released on 2019 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: La rémunération des dirigeants est devenue un sujet au centre des débats sur la gouvernance des entreprises. La politique d'attribution des stock-options souvent justifiée par la théorie de l'agence, est un élément du panier de la rémunération globale des dirigeants. Cette thèse a comme premier objectif l'analyse des déterminants de l'octroi des stock-options aux dirigeants des entreprises. Nous avons évalué les portefeuilles des stock-options nouvellement attribuées afin d'estimer la part des stock-options dans la rémuneration des dirigeants. Nous avons par la suite établi le lien entre la politique de stock-options et certaines décisions financières ainsi que certaines caractéristiques des entreprises. Les résultats empiriques obtenus montrent un lien positif entre l'octroi des stock-options et la taille de l'entreprise, ainsi qu'une relation négative entre les attributions des stock-options et la politique de dividende des firmes. Le deuxième objectif visé par cette recherche est la vérification de l'impact des nouvelles attributions des stock-options sur la performance subséquente de la firme. Dans un premier temps, le lien direct entre la part des stock-options dans la rémunération des dirigeants et la performance de la firme est analysé. Dans un deuxième temps, la vérification de l'effet incitatif des stock-options est faite à travers le lien entre la performance de l'entreprise et une variable traduisant l'incitation des dirigeants bénéficiant des stock-options. Les deux méthodes font aboutir à une relation positive et significative entre les stock-options en faveur des dirigeants et la performance subséquente de l'entreprise, mesurée par le Q de Tobin et le ROA. Ainsi, tous nos résultats semblent confirmer certaines prédictions des théories de l'agence et de l'incitation, qui considèrent les stock-options comme un outil d'alignement des intérêts des dirigeants sur ceux des actionnaires.
Book Synopsis Déterminants de la rémunération des présidents et chefs de la direction des grandes entreprises ouvertes canadiennes by : Marc-Antoine Collard
Download or read book Déterminants de la rémunération des présidents et chefs de la direction des grandes entreprises ouvertes canadiennes written by Marc-Antoine Collard and published by . This book was released on 2004 with total page 98 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Routledge Companion to Fair Value in Accounting by : Gilad Livne
Download or read book The Routledge Companion to Fair Value in Accounting written by Gilad Livne and published by Routledge. This book was released on 2018-06-13 with total page 757 pages. Available in PDF, EPUB and Kindle. Book excerpt: The concept of "fair value" marked a major departure from traditional cost accounting. In theory, under this approach a balance sheet that better reflects the current value of assets and liabilities. Critics of fair value argue that it is less useful over longer time frames and prone to distortion by market inefficiencies resulting in procyclicality in the financial system by exacerbating market swings. Comprising contributions from a unique mixture of academics, standard setters and practitioners, and edited by internationally recognized experts, this book, on a controversial and intensely debated topic, is a comprehensive reference source which: examines the use of fair value in international financial reporting standards and the US standard SFAS 157 Fair Value Measurement, setting out the case for and against looks at fair value from a number of different theoretical and practical perspectives, including a critical review of the merits and arguments against the use of fair value accounting explores fair value accounting in practice, involvement in the Great Financial Crisis, implications for managerial reporting discretion, compensation and investment This volume is an indispensable reference that is deserving of a place on the bookshelves of both libraries and all those working in, studying, or researching the areas of international accounting, financial accounting and reporting.
Book Synopsis Global Burden of Disease and Risk Factors by : Alan D. Lopez
Download or read book Global Burden of Disease and Risk Factors written by Alan D. Lopez and published by World Bank Publications. This book was released on 2006-04-02 with total page 511 pages. Available in PDF, EPUB and Kindle. Book excerpt: Strategic health planning, the cornerstone of initiatives designed to achieve health improvement goals around the world, requires an understanding of the comparative burden of diseases and injuries, their corresponding risk factors and the likely effects of invervention options. The Global Burden of Disease framework, originally published in 1990, has been widely adopted as the preferred method for health accounting and has become the standard to guide the setting of health research priorities. This publication sets out an updated assessment of the situation, with an analysis of trends observed since 1990 and a chapter on the sensitivity of GBD estimates to various sources of uncertainty in methods and data.
Book Synopsis IFRS in a Global World by : Didier Bensadon
Download or read book IFRS in a Global World written by Didier Bensadon and published by Springer. This book was released on 2016-05-13 with total page 477 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, dedicated to Prof. Jacques Richard, is about the economic, political, social and even environmental consequences of setting accounting standards, with emphasis on those that are alleged to be precipitated by the adoption and implementation of IFRS. The authors offer their reasoned critiques of the effectiveness of IFRS in promoting genuine global comparability of financial reporting. The editors of this collection have invited authors from 17 countries, so that a great variety of accounting, auditing and regulatory cultures, and educational perspectives, is amply on display in their essays.
Book Synopsis Building Public Trust by : Samuel A. DiPiazza, Jr.
Download or read book Building Public Trust written by Samuel A. DiPiazza, Jr. and published by John Wiley & Sons. This book was released on 2002-09-18 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt: Business reporting in a post-apocalypse global marketplace Clearly, now is the time for creating an effective business-reporting model appropriate for the markets of the twenty-first century. Rather than start from scratch after the Enron-Andersen fiasco, two leading consultants from PricewaterhouseCoopers present a plan that supplements the current model, one in which executives, accountants, analysts, investors, regulators, and other stakeholders can truly embrace the spirit of transparency. The Future of Corporate Reporting highlights the best practices for global financial reporting, explaining the concept of "performance auditing," which focuses on the real performance of the business as opposed to technical adherence to GAAS. Eccles and Masterson also discuss the pros and cons of GAAP v. IAS, present new approaches to reforming financial reporting, and outline a twenty-first-century model of accounting that will improve markets and benefit shareholders.
Download or read book Hate Crimes written by James B. Jacobs and published by Oxford University Press. This book was released on 2000-12-28 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the early 1980s, a new category of crime appeared in the criminal law lexicon. In response to concerted advocacy-group lobbying, Congress and many state legislatures passed a wave of "hate crime" laws requiring the collection of statistics on, and enhancing the punishment for, crimes motivated by certain prejudices. This book places the evolution of the hate crime concept in socio-legal perspective. James B. Jacobs and Kimberly Potter adopt a skeptical if not critical stance, maintaining that legal definitions of hate crime are riddled with ambiguity and subjectivity. No matter how hate crime is defined, and despite an apparent media consensus to the contrary, the authors find no evidence to support the claim that the United States is experiencing a hate crime epidemic--instead, they cast doubt on whether the number of hate crimes is even increasing. The authors further assert that, while the federal effort to establish a reliable hate crime accounting system has failed, data collected for this purpose have led to widespread misinterpretation of the state of intergroup relations in this country. The book contends that hate crime as a socio-legal category represents the elaboration of an identity politics now manifesting itself in many areas of the law. But the attempt to apply the anti-discrimination paradigm to criminal law generates problems and anomalies. For one thing, members of minority groups are frequently hate crime perpetrators. Moreover, the underlying conduct prohibited by hate crime law is already subject to criminal punishment. Jacobs and Potter question whether hate crimes are worse or more serious than similar crimes attributable to other anti-social motivations. They also argue that the effort to single out hate crime for greater punishment is, in effect, an effort to punish some offenders more seriously simply because of their beliefs, opinions, or values, thus implicating the First Amendment. Advancing a provocative argument in clear and persuasive terms, Jacobs and Potter show how the recriminalization of hate crime has little (if any) value with respect to law enforcement or criminal justice. Indeed, enforcement of such laws may exacerbate intergroup tensions rather than eradicate prejudice.
Book Synopsis Corporate Governance in Emerging Markets by : Sabri Boubaker
Download or read book Corporate Governance in Emerging Markets written by Sabri Boubaker and published by Springer Science & Business Media. This book was released on 2014-04-01 with total page 625 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book fills the gap between theories and practices of corporate governance in emerging markets by providing the reader with an in-depth understanding of governance mechanisms, practices and cases in these markets. It is an invaluable resource not only for academic researchers and graduate students in law, economics, management and finance but also for people practicing governance such as lawmakers, policymakers and international organizations promoting best governance practices in emerging countries. Investors can benefit from this book to better understand of these markets and to make judicious investment decisions.
Book Synopsis Critical Perspectives on Hate Crime by : Amanda Haynes
Download or read book Critical Perspectives on Hate Crime written by Amanda Haynes and published by Springer. This book was released on 2017-05-15 with total page 523 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a unique insight into the lived realities of hate crime in Ireland and its treatment within the criminal justice system. The significance of the Irish case is contextualised within the European and global policy contexts and an overview of hate crime in Ireland, both north and south, and its differential treatment in each jurisdiction’s criminal justice system is offered. Presenting empirically grounded analyses of the experiences of commonly targeted identity groups in an Irish context, this study also draws upon their exposure to hate crime and challenges encountered in seeking redress. Combining theory, research and practice, this book represents legal, social, cultural and political concerns pertinent to understanding, preventing, deterring and combatting hate crime across Ireland. It incorporates a variety of perspectives on the hate crime paradigm and addresses many of the cutting-edge debates arising in the field of hate studies. Contributions from Irish and international academic researchers are complemented by applied pieces authored by practitioners and policy makers actively engaged with affected communities. This is a progressive and informed text which will be of great value to activists, policy makers and scholars of hate crime and criminal justice.
Book Synopsis Applied Equity Valuation by : T. Daniel Coggin
Download or read book Applied Equity Valuation written by T. Daniel Coggin and published by John Wiley & Sons. This book was released on 1998-11-09 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: Applied Equity Valuation provides comprehensive coverage of the theory and practice of all aspects of valuation, including security valuation in a complex market, bottom-up approach to small capitalization active management, top down/thematic equity management, implementing an integrated quantitative investment process, applying the DDM, value-based equity strategies, market-neutral portfolio management, enhanced indexing, dynamic style allocation, and exploiting global equity pricing anomalies.
Book Synopsis Output Measurement in the Service Sectors by : Zvi Griliches
Download or read book Output Measurement in the Service Sectors written by Zvi Griliches and published by University of Chicago Press. This book was released on 2008-04-15 with total page 576 pages. Available in PDF, EPUB and Kindle. Book excerpt: Is the fall in overall productivity growth in the United States and other developed countries related to the rising share of the service sectors in the economy? Since services represent well over half of the U.S. gross national product, it is also important to ask whether these sectors have had a slow rate of growth, as this would act as a major drag on the productivity growth of the overall economy and on its competitive performance. In this timely volume, leading experts from government and academia argue that faulty statistics have prevented a clear understanding of these issues.
Book Synopsis Research Handbook on International Banking and Governance by : James R. Barth
Download or read book Research Handbook on International Banking and Governance written by James R. Barth and published by Edward Elgar Publishing. This book was released on 2012-01-01 with total page 767 pages. Available in PDF, EPUB and Kindle. Book excerpt: The recent financial crisis has stimulated much debate on the governance of financial institutions, as well as research on the effects of governance arrangements on risk-taking, performance and financial institutions more generally. Furthermore, researchers are asking how regulation, legislation, politics and other factors influence the governance of financial institutions and their behavior in different dimensions. The specially commissioned contributions featured in this timely Handbook confront these complex issues. The contributors – top international scholars from finance, law and business – explore the role of governance, both internal and external, in explaining risk-taking and other aspects of the behavior of financial institutions. Additionally, they discuss market and policy features affecting objectives and quality of governance. The chapters provide in-depth analysis of factors such as: ownership, efficiency and stability; market discipline; compensation and performance; social responsibility; and governance in non-bank financial institutions. Only through this kind of rigorous examination can one hope to implement the financial reforms necessary and sufficient to reduce the likelihood and severity of future crises. Bringing the reader to the frontier of research on governance of financial institutions, this volume is sure to inspire future research in scholars and students of financial institutions, governance and banking as well as all those involved with private financial institutions and public regulatory and supervisory authorities.
Book Synopsis The Challenge for Africa by : Wangari Maathai
Download or read book The Challenge for Africa written by Wangari Maathai and published by Anchor. This book was released on 2009-04-07 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this groundbreaking work, the Nobel Peace Prize-winner and founder of the Green Belt Movement offers a new perspective on the troubles facing Africa today. Too often these challenges are portrayed by the media in extreme terms connoting poverty, dependence, and desperation. Wangari Maathai, the author of Unbowed, sees things differently, and here she argues for a moral revolution among Africans themselves. Illuminating the complex and dynamic nature of the continent, Maathai offers “hardheaded hope” and “realistic options” for change and improvement. She deftly describes what Africans can and need to do for themselves, stressing all the while responsibility and accountability. Impassioned and empathetic, The Challenge for Africa is a book of immense importance.
Book Synopsis Business Forecasting by : John E. Hanke
Download or read book Business Forecasting written by John E. Hanke and published by Pearson Higher Ed. This book was released on 2013-08-28 with total page 510 pages. Available in PDF, EPUB and Kindle. Book excerpt: For undergraduate and graduate courses in Business Forecasting. Written in a simple, straightforward style, Business Forecasting presents basic statistical techniques using practical business examples to teach students how to predict long-term forecasts. The full text downloaded to your computer With eBooks you can: search for key concepts, words and phrases make highlights and notes as you study share your notes with friends eBooks are downloaded to your computer and accessible either offline through the Bookshelf (available as a free download), available online and also via the iPad and Android apps. Upon purchase, you'll gain instant access to this eBook. Time limit The eBooks products do not have an expiry date. You will continue to access your digital ebook products whilst you have your Bookshelf installed.
