Publications des institutions partenaires
21 - 40 of 3094
Le puzzle du financement du risque dépendance
Institution partenaire
Français / 18/06/2018
Impact of institutional pressure on corporate tax disclosure policy: the case of the tax reconciliation
Cet article examine l’influence de l’environnement institutionnel sur la politique de diffusion d’informations fiscales des entreprises. Nous nous concentrons sur l’un des éléments clés de la transparence fiscale présents dans les rapports annuels : la preuve d’impôt exigée par les normes comptables internationales. L’objectif de ce document consiste à expliquer les différences entre…
Institution partenaire
/ 15/06/2018
Hot markets, underpricing and underperformance: IPO anomalies under the light of modern risk factors
This paper investigates to which extent multifactor asset pricing models can explain the pricing of IPOs in the U.S. market between 1980 and 2015. The paper contributes to the existing literature by demonstrating that the hot market, the underpricing and the underperformance issues can be explained by the general trends and the intensities of various risk factors. We analyse the…
Institution partenaire
/ 14/06/2018
Does leverage impair earnings quality in the hospitality industry?: international evidence
We investigate the determinants of leverage and the impact of leverage on earnings quality using a large sample of public firms incorporated in 24 countries, from five hospitality sub-industries (bars and restaurants, gambling, hotels, recreational services, and travel and tourism), over the 2000-2016 period. First, we show that firm-specific characteristics (size, tangibility, and…
Institution partenaire
/ 14/06/2018
Professions comptables et financières ::la transition
Institution partenaire
Français / 11/06/2018
Evolution des professions comptables et financières
Institution partenaire
Français / 11/06/2018
Des étudiants ID à la rédaction de Hors-Texte
Intégrer des étudiants dans le processus rédactionnel de Hors-Texte : une proposition de collaboration de la Haute école de gestion de Genève // HES-SO Genève, filière Information documentaire.
Institution partenaire
Français / 07/05/2018
IIIF ou comment enfin valoriser ses images numériques de manière optimale et interopérable
Institution partenaire
Français / 07/05/2018
Un guide de gestion de collections d'affiches ::étude des pratiques à la Bibliothèque de Genève et en Suisse
Institution partenaire
Français / 07/05/2018
Accelerators: an assessment of acceleration models
Accelerators assist early-stage ventures by offering networking opportunities, access to funding and training. We map business accelerators in five categories: Independent Accelerators (IA), Corporate Accelerators (CA), Hybrid Accelerators (HA), University Accelerators (UA), and Government Accelerators (GA). We argue that accelerators can be described by two main acceleration models…
Institution partenaire
/ 07/05/2018
The role of angel investor identity in entrepreneurship
Grounded on social identity theory, we explore the identities and actions of 41 angel investors who invest in early-stage companies in the field of ICT. Our study reveals the existence of four pure types of angel investor identities and suggests how these identities shape their investment behavior and consequent exchange of resources with investees. We summarize our results in a…
Institution partenaire
/ 07/05/2018
Is taxing waste a waste of time?: evidence from a Supreme Court decision
Environmental taxes are often underexploited. This paper analyses the effectiveness of a garbage tax, assessing its effects on multiple outcomes as well as its acceptability. We study how a Supreme Court decision, mandating the Swiss Canton of Vaud to implement a tax on garbage, affects garbage production and beliefs about the tax. We adopt a difference-in-differences approach…
Institution partenaire
English / 30/04/2018
Le sentiment d'appartenance au Grand Genève demeure problématique: analyse des articles de presse et des discours politiques (2005-2017)
Le projet "Grand Genève" peine à créer autour de lui un sentiment d'identification fort. La collaboration entre le canton de Genève, le canton de Vaud et les départements de la Haute-Savoie et de l'Ain reste depuis 2005 une entreprise qui apparaît lointaine et détachée de toute notion affective aux yeux de la population. L'étude des discours politiques et des…
Institution partenaire
Français / 30/04/2018
From emergence to emergences: a focus on pandemic influenza
Institution partenaire
English / 18/04/2018
Retour sur la conférence IIIF (International Image Interoperability Framework), 7-9 juin 2017 au Vatican
Institution partenaire
Français / 09/04/2018
Interopérabilité des images ::de la nécessité des tests d’utilisabilité
Le présent article est la synthèse d’un travail de bachelor rédigé en anglais. Il a pour but de présenter la communauté IIIF et le projet NIE-INE, les tests d’utilisabilité sur Universal Viewer et Mirador. Les résultats des tests ont été présentés lors de la conférence IIIF qui s’est déroulée au Vatican du 5 au 9 juin 2017. International Image Interoperability Framework (IIIF),…
Institution partenaire
Français / 09/04/2018
The role of bounded rationality and imperfect information in subgame perfect implementation - an empirical investigation
In this paper we conduct a laboratory experiment to test the extent to which Moore and Repullo’s subgame perfect implementation mechanism induces truth-telling, both in a setting with perfect information and in a setting where buyers and sellers face a small amount of uncertainty regarding the good’s value. We find that Moore–Repullo mechanisms fail to implement truth-telling in a…
Institution partenaire
English / 01/02/2018
The dynamics of norm formation and norm decay
Social norms are a ubiquitous feature of social life and pervade almost every aspect of human social interaction. However, despite their importance we still have relatively little empirical knowledge about the forces that drive the formation, the maintenance and the decay of social norms. In particular, our knowledge about how norms affect behavior and how norm obedience and…
Institution partenaire
English / 01/02/2018
Efficient weighting: a more powerful test for cross-sectional anomalies
Many researchers seek factors that predict the cross-section of stock returns. The standard methodology sorts stocks according to their factor scores into quantiles and forms a corresponding long-short portfolio. Such a course of action ignores any information on the covariance matrix of stock returns. Historically, it has been difficult to estimate the covariance matrix for a large…
Institution partenaire
English / 01/02/2018
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