Publications des institutions partenaires
A Growth Oriented Dual Income Tax
This paper proposes a growth-oriented dual-income tax by combining an allowance for corporate equity with a broadly defined flat tax on personal capital income. Revenue losses are compensated by an increase in the value added tax. The paper demonstrates the neutrality properties of the reform with respect to investment, firm financial decisions and organizational choice. Tax rates…
Institution partenaire
English / 01/02/2007
The CC Model as Organizational Design Striving to Combine Relevance and Rigor
This paper addresses the design problem of ensuring engaged researchs rigorous relevance and, especially, its implications regarding the engaged researchers role. As a theoretical background, this paper firstly uses the role concept from the Business Engineering discipline where role is a fundamental element of generic method description. Secondly, it uses the Design Science…
Institution partenaire
English / 01/02/2007
Probabilistic Aging
The paper develops an overlapping generations model with probabilistic aging of households. We define age as a set of personal attributes such as earnings potential, health and tastes that are characteristic of a person's position in the life-cycle. In assuming a limited number of different states of age, we separate the concepts of age and time since birth. Agents may retain…
Institution partenaire
English / 15/01/2007
Corporate financial reporting and disclosure. A behavioral finance perspective
Managers' information disclosure to firm's outsiders plays an essential role for mitigating information asymmetry and agency problems. The main objective of this thesis is to analyze the managers' reporting incentives in a broader context, while considering the preferences of behavioural investors and the active role of financial analysts as target setters in…
Institution partenaire
English / 01/01/2007
The estimation of copulas : theory and practice
Institution partenaire
English / 01/01/2007
Heterogeneous preferences and equilibrium trading volume
Institution partenaire
English / 01/01/2007
Are the investable indices priced globally or locally?
Institution partenaire
English / 01/01/2007
When does university research get commercialized? Institutional and individual level predictors of commercial outputs from research-council funded projects
We examine the tensions that make it difficult for a research-oriented university to achieve commercial outcomes. Building on the organisational ambidexterity literature, we specify the nature of the tensions (between academic and commercially-oriented activities) at both institutional and individual levels of analysis, and how these can be resolved. We test our hypotheses using a…
Institution partenaire
English / 01/01/2007
Predicting Wimbledon 2005 tennis results by mere player name recognition
The outcomes of matches in the 2005 Wimbledon Gentlemen's tennis competition were predicted by mere player name recognition. In a field study, amateur tennis players (n = 79) and laypeople (n = 105) indicated players' names they recognized, and predicted match outcomes. Predictions based on recognition rankings aggregated over all participants correctly predicted 70% of all…
Institution partenaire
English / 01/01/2007
Integrating latent variables in discrete choice models – How higher-order values and attitudes determine consumer choice
Integrated choice and latent variable (ICLV) models represent a promising new class of models which merge classic choice models with the structural equation approach (SEM) for latent variables. Despite their conceptual appeal, to date applications of ICLV models in marketing are still rare. The present study on travel mode choice clearly demonstrates the value of ICLV models to…
Institution partenaire
English / 01/01/2007
Hybrid Choice Models : Estimation Using Canned SEM Software
Hybrid choice models represent a new class of models which merge classical choice models with the structural e quation approach (SEM) for latent variables. Even though hybrid choice models allow for a more realistic explanation of choice behavior by incorporating latent constructs such as attitudes and values, applications in marketing are scarce. The present study on travel mode…
Institution partenaire
English / 01/01/2007
Fiscal Policy Space and Economic Performance: Some Stylized Facts
This paper complements the cross-country approach by examining the correlates of GDP per capita growth acceleration around “significant” public expenditure episodes by reorganizing the data around turning points, or “events”. Here we define (i) a growth event as an increase in average per capita growth of at least 2 percentage points (pp) sustained for 5 years, (ii) fiscal event as…
Institution partenaire
English / 01/01/2007
Power maximization, hegemony and the unipolar international structure
Définir la structure internationale contemporaine comme unipolaire est devenu un fait accepté par l'ensemble de la communauté scientifique. Cependant, qu'entend-on par unipolarité? En d'autres termes, comment la structure unipolaire affecte-t-elle le comportement de la puissance hégémonique? Cette thèse tente d'apporter un cadre d'intelligibilité permettant…
Institution partenaire
English / 01/01/2007
Workers, worries and welfare states: Social protection and job insecurity in 15 OECD countries
This article examines a model of the domestic political economy of subjective employment insecurity in advanced industrial societies. Based on data on people’s attitudes toward their job as well as levels of and kinds of social protection collected in 15 OECD countries, it shows that there are distinct manifestations of job insecurity that are affected differently by distinct aspects…
Institution partenaire
English / 01/01/2007
Switzerland's Approximation of Its Legislation to the EU Acquis: Specificities, Lessons and Paradoxes
Bilateral agreements between the EU and Switzerland offer very interesting, original and also paradoxical cases when considering approximation of laws by non-EU countries. Conceptualizing and even more modelling the EU negotiating position in the Swiss case could be of great interest to its future partners in bilateral agreements.
Institution partenaire
English / 01/01/2007
Which European Public Order? Sources of Imbalance in the European Area of Freedom, Security and Justice1
ABSTRACT The creation of the Single European Market has been accompanied by an intense discussion on whether market-creating measures have been privileged over market- correcting ones by the institutional system of the EU. The creation of an ‘Area of Freedom, Security and Justice’ (AFSJ) launched by the Treaty of Amsterdam poses a similar question which, however, has remained heavily…
Institution partenaire
English / 01/01/2007
Mutual recognition and the monopoly of force: limits of the single market analogy
The introduction of the principle of mutual recognition in EU justice and home affairs co-operation has been associated with a ‘revolution’ in internal security co-operation and has raised as many expectations as concerns. Whereas most discussions focus on the legal coherence of the concept in third pillar legislation and its potential tensions with procedural law and human rights…
Institution partenaire
English / 01/01/2007
Conflicts of interest in the distribution of investment funds
Institution partenaire
English / 01/01/2007
Conflicts of interest : disclosure, incentives, and the market
Institution partenaire
English / 01/01/2007
The singularity of the German doctorate as a signal for managerial talent: causes, consequences and future developments
The paper focuses on signaling options for managerial talent under different higher education regimes. The educational paths in a sample of top managers of the 100 largest publicly traded companies in the U.S., France and Germany are consistent with our theoretical conjectures. For the singular role of the German doctorate, the traditional chair system in doctoral education and…
Institution partenaire
English / 01/01/2007
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