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See detailCorporate Board Attributes and Conditional Accounting Conservatism Evidence from French Firms
Boussaid, Nabila ULg; Sougné, Danielle ULg; Hamza, Taher

Conference (2014, December 16)

In this paper we investigate the relationship between boards of directors’ attributes and conditional accounting conservatism in the French context. Using a pooled regression model to evaluate this ... [more ▼]

In this paper we investigate the relationship between boards of directors’ attributes and conditional accounting conservatism in the French context. Using a pooled regression model to evaluate this relationship for the period 2009-2012, our empirical results can be summarized as follows. Firstly, greater board activity encourages more conservative reporting in financial statements. Secondly, greater board size diminishes conditional accounting conservatism. Lastly, there is a positive relationship between gender diversity and conservatism. To ensure robustness we have calculated our results usingalternative measures of accounting conservatism, namely time series and accrual-based measures in addition to asymmetric timeliness of earnings. These findings suggest that boards of directors’ attributes are an important factor in determining the financial reporting quality of French firms. [less ▲]

Detailed reference viewed: 272 (1 ULg)
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See detailCorporate board attributes and conditional accounting conservatism: Evidence from French firms
Boussaid, Nabila ULg; Sougné, Danielle ULg; Hamza, Taher

E-print/Working paper (2014)

In this paper we investigate the relationship between boards of directors’ attributes and conditional accounting conservatism in the French context. Using a pooled regression model to evaluate this ... [more ▼]

In this paper we investigate the relationship between boards of directors’ attributes and conditional accounting conservatism in the French context. Using a pooled regression model to evaluate this relationship for the period 2009-2012, our empirical results can be summarized as follows. Firstly, greater board activity encourages more conservative reporting in financial statements. Secondly, greater board size diminishes conditional accounting conservatism. Lastly, there is a positive relationship between gender diversity and conservatism. To ensure robustness we have calculated our results using alternative measures of accounting conservatism, namely time series and accrual-based measures in addition to asymmetric timeliness of earnings. These findings suggest that boards of directors’ attributes are an important factor in determining the financial reporting quality of French firms. [less ▲]

Detailed reference viewed: 37 (2 ULg)
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See detailCorporate Culture and satisfaction at work
Robert, Jocelyne ULg; Asfarova, Aigul

in Ishikawa, Akihiro; Sasaki, Masamichi; Shiraishi, Toshimasa (Eds.) et al Corporate culture in Globalization (2012)

This study present in the first part different statistics about employment and satisfaction at work in Belgium : working conditions, relationship with colleagues, quality of management and implication as ... [more ▼]

This study present in the first part different statistics about employment and satisfaction at work in Belgium : working conditions, relationship with colleagues, quality of management and implication as well as everyday life within the organisation. Dissatisfaction factors as well as stress, work accidents and “male-female” inequalities are also be mentioned. [less ▲]

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See detailCorporate Disclosures, Information Asymmetry and Stock-Market Liquidity in France
Sougné, Danielle ULg; Ajina, Aymen; Lakhal, Faten

in Journal of Applied Business Research (2015), Vol 31(4),

This paper aims at studying the effect of corporate disclosures on information asymmetry and stock-market liquidity in France. Specifically, the purpose of this paper is to highlight the importance of ... [more ▼]

This paper aims at studying the effect of corporate disclosures on information asymmetry and stock-market liquidity in France. Specifically, the purpose of this paper is to highlight the importance of information included in the annual reports on investor’s behavior. This is proxied by the information asymmetry component of the bid-ask spread and stock market liquidity. Our sample includes 196 French listed firms over a period ranging from 2004 to 2007. We opt for an explanatory study using OLS regressions to examine the nature of the relationship between information disclosed in annual reports and bid-ask spreads a proxy for information asymmetry and stock market liquidity. The results show that the extent of corporate disclosures in annual reports positively influences the liquidity of the French market and negatively affects the adverse selection component of the bid-ask spread. This effect is further confirmed by the commitment to IFRS by French-listed firms from 2005. The decomposition of the total score in the sub-indices shows that non-financial and financial information are important in trading decisions while strategic information may be attractive only for long-term positions [less ▲]

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See detailCorporate income tax subjects
Bourgeois, Marc ULg

Conference (2013)

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See detailCorporate Social Responsibility in the Public Service Sector: Towards a Sustainability Balanced Scorecard for Local Public Enterprises
Ates, Zelal ULg; Büttgen, Marion

in Journal for Public and Nonprofit Services (2011), 34(3), 346-360

This article attempts to address the lack of knowledge pertaining to challenges faced by local public enterprises in the field of corporate social responsibility (CSR). On the basis of expert interviews ... [more ▼]

This article attempts to address the lack of knowledge pertaining to challenges faced by local public enterprises in the field of corporate social responsibility (CSR). On the basis of expert interviews, group discussions and an online survey in five countries of the European Union, this study examines the specific market conditions of local public companies and explores the extent to which they must develop unique methods to assess and integrate CSR. The results include a framework developed for the use of those local public companies that wish to adopt a more strategic and holistic approach to CSR. This framework applies balanced scorecard principles to CSR and includes industry-specific key performance indicators. [less ▲]

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See detailCorporate social solidarity: a conceptual and empirical exploration
Crutzen, Nathalie ULg; Louche, Céline; Van Liedekerke, Luc

Conference (2013, September 12)

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See detailCORPORATE SUSTAINABILITY, STRATEGY AND ACCOUNTING CONTROLS: AN EXPLORATION OF CORPORATE PRACTICES
Crutzen, Nathalie ULg

in Actes du 34ème congrès annuel de l'AFC (2013, May 30)

The accounting and management control literature demonstrates the key role of management control to support strategy implementation. However, despite several calls in the social and environmental ... [more ▼]

The accounting and management control literature demonstrates the key role of management control to support strategy implementation. However, despite several calls in the social and environmental accounting research (Parker, 2000; Chung and Parker, 2008), to date, very few studies have explored how management controls support the implementation of a sustainability strategy in practice. With reference to Malmi and Brown framework (2008), this paper explores the existence of a selection of accounting-based controls (planning, cybernetic control as well as reward and compensation systems) to support sustainability strategy deployment. Concretely, based on the qualitative analysis of seven cases, it investigates what kind of accounting-based management controls exists in multinational corporations to support the implementation of an explicit sustainability strategy [less ▲]

Detailed reference viewed: 85 (4 ULg)
See detailLes corporations ouvrières au moyen âge
Kurth, Godefroid ULg

Book published by Société belge de librairie (1893)

Detailed reference viewed: 14 (0 ULg)
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See detailCorporéité et émotions dans les phénoménologies asubjectives de Sartre et de Patocka
Zincq, Aurélien ULg

in Etudes Sartriennes (2014), 17

Detailed reference viewed: 28 (5 ULg)
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See detailCorporéité et politique chez Deleuze : continuité et littéralité autour du corps sans organes
Soskin, Jonathan ULg

in Gléonec, Anne (Ed.) Corps, corporatisme, corporation, et les régimes de corporéité du social (in press)

Detailed reference viewed: 77 (10 ULg)
See detailCorps à corps. Détournement et recyclage : Cinéma, art contemporain
Thonon, Jonathan ULg

Conference (2006, September 15)

Detailed reference viewed: 25 (1 ULg)
See detailCorps Architectural et Utopie Organique
Delville, Michel ULg; Dawans, Stéphane ULg

Scientific conference (2006, February 07)

Detailed reference viewed: 20 (6 ULg)
See detailCorps cartésiens. La philosophie dans les sciences
Garber, Daniel; Dubouclez, Olivier ULg

Book published by Presses universitaires de France (2004)

Corps cartésiens vient achever le vaste tableau offert par La physique métaphysique de Descartes, et examine, avec la même acuité, la philosophie cartésienne à travers le prisme de la science cartésienne ... [more ▼]

Corps cartésiens vient achever le vaste tableau offert par La physique métaphysique de Descartes, et examine, avec la même acuité, la philosophie cartésienne à travers le prisme de la science cartésienne : tantôt pour accroître la netteté de contours déjà tracés – le statut des lois de la nature, la réfutation de la physique aristotélicienne –, tantôt pour reprendre certaines esquisses – les transformations de la méthode, Descartes et l’occasionnalisme –, d’autres fois encore pour arracher au flou de l’arrière-plan le visage d’un objecteur méconnu ou souligner le rapport qu’entretient Descartes savant à la future communauté scientifique. Le présent recueil nous invite à adopter une perspective nouvelle : on n’y traite pas seulement du corps en mouvement, mais d’un corps sentant et agissant, uni à une âme, dont l’explicitation conceptuelle est une aporie persistante du cartésianisme. L’interaction entre l’esprit et le corps pourra être expliquée en trouvant dans les écrits philosophiques et scientifiques de Descartes les éléments d’une réponse distincte de celle proposée à Élisabeth : car cette interaction est un paradigme pour toute explication causale qui, ultimement, permet aussi de comprendre l’interaction des corps physiques. C’est donc une réflexion sur l’histoire de la philosophie, ses méthodes et ses buts qui nous est proposée ici : la mise au jour de la pensée cartésienne suppose l’examen minutieux des textes et de son rapport à des héritages et à des interlocuteurs multiples qui en constituent ensemble l’historicité. Elle exige aussi quelquefois que l’on se mette dans la peau de Descartes, que l’on y prenne corps, pour qu’un dialogue – qui ne sera juste et fécond qu’à cette condition – s’instaure enfin avec la philosophie analytique et l’épistémologie contemporaine. [less ▲]

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See detailLe corps classique
Steinmetz, Rudy ULg

Conference (1984)

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See detailLe corps comme interprète : aux origines de la représentation
Gauthier, Jean-Marie ULg

in Cohen-Boulakia, Claude; Gorot, Jacques (Eds.) Corps, âme, esprit (2000)

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See detailCorps commun et rupture anthropologique dans la schizophrénie
Englebert, Jérôme ULg

in Penser la psychose : actes du colloque du 14-16 novembre 2013 (in press)

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See detailCorps commun et rupture anthropologique dans la schizophrénie
Englebert, Jérôme ULg

Conference (2013, November)

S’agissant d’une référence qui demeure incontournable en psychologie clinique et en psychopathologie, nous proposons de partir du cadre psychanalytique. Nous ferons le constat de difficultés tant ... [more ▼]

S’agissant d’une référence qui demeure incontournable en psychologie clinique et en psychopathologie, nous proposons de partir du cadre psychanalytique. Nous ferons le constat de difficultés tant théoriques que techniques concernant les notions d’espace, de temps et, plus fondamentalement, concernant le corps qui est cantonné à sa disposition hystérique. Par ailleurs, nous verrons que la phénoménologie permet de penser ce corps en tant que fondement de notre identité et de notre relation à l’autre. Il s’agit d’une donnée implicite qui n’est pas interrogée, une « sentinelle silencieuse » pour reprendre les propos de Merleau-Ponty. À partir de là, nous pourrons exposer en quoi la problématique schizophrénique se situe au niveau d’une rupture anthropologique quant à la manière de vivre son corps. Nous développerons également la différence qu’il y a entre le corps-pour-soi et le corps-pour-autrui et celle entre le corps paranoïde et le corps paranoïaque. Enfin, en guise de mise en perspective, nous développerons les concepts deleuzien de territorialisation et de ritournelle et montrerons en quoi le clinicien, s’il a à prendre en compte le corps de son patient dans sa réflexion, doit avant tout accepter de mobiliser son propre corps, de toucher son patient, de l’observer et de se laisser toucher par lui. [less ▲]

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See detailLe corps dans la médecine des moines au Moyen Age : autour de quelques Régimes de santé monastiques
Xhayet, Geneviève ULg

in Hüe, Denis; De Gramont, Jérôme; Baillaud, Bernard (Eds.) Corps et encyclopédies : Actes du colloque de Cerisy, 10-14 septembre 2008 (2013)

Detailed reference viewed: 7 (2 ULg)