Publications des institutions partenaires
Blockchain et nouveaux modèles d’affaires: : quelques réflexions fondées sur de la littérature et des conférences grand public
Institution partenaire
/ 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
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
e-MEMENTO: : a smartwatch experiment to investigate rote memorization in the connected age
This article presents the results obtained by a qualitative study aiming at assessing the impact of innovative technologies on rote learning. The study involved students attending courses at Bachelor level. We compared the memorization of data provided on hard paper copies with data displayed on the smartwatch. We developed an application on the Apple Watch generating data batches....
Institution partenaire
/ 11/11/2017
Expectation and experience: : passenger acceptance of autonomous public transportation vehicles
Passenger acceptance is a key factor for the successful integration, uptake and use of autonomous vehicles (AVs) in the domain of public transpor-tation. Especially knowing opinions and attitudes around safety, comfort and convenience. We discuss a pilot study conducted as part of a larger research project where AVs are being tested to transport members of the general public on a...
Institution partenaire
/ 11/11/2017
Multi-scale and multi-directional biomedical texture analysis: : finding the needle in the haystack
This chapter clarifies the important aspects of biomedical texture analysis under the general framework introduced in Chapter 1. It was proposed that any approach can be character-ized as the combination of local texture operators and regional aggregation functions. The type of scale and directional information that can or cannot be modeled by categories of texture processing methods...
Institution partenaire
English / 06/11/2017
Co-creating experience in sport entertainment: : unpacking shared and conflicting interests
Co-creation as a joint collaborative process between organizations and customers offers new models and sources of creativity and innovation for businesses to differentiate their value from the value their competitors offer. However, a successful co-creation strategy involves understanding the shared interests of the parties and resolving tensions between internal and external...
Institution partenaire
/ 06/11/2017
Work-family enrichment: when love helps
Institution partenaire
English / 06/11/2017
Portfolio choice under uncertainty
During the financial crisis that first hit the U.S. economy and soon became a world crisis, investors reduced their holdings of foreign equities, and, at the same time, they increased their holdings of short-term government bonds. The paper analyzes, within the context of a DSGE model, the hedging properties of foreign bond and foreign equity holdings during a crisis, when the degree...
Institution partenaire
/ 06/11/2017
Investing in the rich of this world: : family investment holdings and their performance
This paper investigates the characteristics and performance of family investment holdings across the world. Their unique combination of family wealth and expertise and investments in stock markets make them a special asset class for retail investors. We find that families are strongly involved in terms of stake and management both in their holdings and the holding’s investments. We...
Institution partenaire
/ 06/11/2017
Overlap and busy members sitting on the audit committee
This paper investigates the impact of the presence of “over-boarded” directors on the audit committee on earnings management in Europe. Our study is based on a sample of 1420 firms from 15 European countries for the period 2006-2014. For the full sample, we find that the presence of “overlap” directors decreases earnings management, but the presence of “over-boarded” directors (i.e...
Institution partenaire
/ 06/11/2017
Governance & CSR: : antecedents & impacts
Notre étude contribue à mieux comprendre les antécédent de l’engagement RSE des très grandes entreprises cotées et ses conséquence s. En analysant l’engagement RSE des entreprises du S&P 500, nos résultats montrent tout d’abord que cet engagement présente un effet cumulatif ; les entreprises engagées dans une démarche RSE ont tendance à enrichir celle - ci année après année....
Institution partenaire
/ 01/11/2017
Pagine
Le portail de l'information économique suisse
© 2016 Infonet Economy