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Titre : Les normes comptables et le monde post-Enron : rapports Type de document : texte imprimé Auteurs : Jacques Mistral, Auteur ; Christian de Boissieu, Auteur ; Jean-Hervé Lorenzi ; Elie Cohen ; Dominique Plihon Editeur : Paris [France] : La documentation française Année de publication : 2003 Collection : Conseil d'analyse économique num. 42 Importance : 159 p Langues : Français (fre) Catégories : Gouvernance Tags : Normes comptables Gouvernance des entreprises Index. décimale : 02.03 Normes comptables Résumé : Que révèlent les scandales financiers récents (Enron, Worldcom...) ? Les failles des normes comptables, l'imbrication trop forte de certains métiers (par exemple l'audit et le conseil), l'insuffisance de la "corporate governance" et plus généralement des modes de régulation ? Comment retrouver la confiance dans un mode post-Enron ? Telles sont les questions que les deux rapports, celui de Jacques Mistral et celui de Christian de Boissieu et de Jean-Hervé Lorenzi, abordent. Après avoir mis en lumière les principales lacunes des normes comptables (évaluation des revenus et des charges, réévaluation du bilan...), le rapport de Jacques Mistral présente les deux approches de réformes des normes comptables en cours (IAS/IFRS et US GAAP) et s'interroge notamment sur leurs possibilités de convergence. Il explore également les nouveaux horizons de la communication financière, l'information extra-comptable et l'utilisation d'Internet. Le rapport de Christian de Boissieu et de Jean-Hervé Lorenzi fait une description de la filière du chiffre (métiers, structures de marché...) et constate qu'un certain nombre de sujets post-Enron sont intimement liés (normes comptables, transparence de l'information...). Le rapport s'interroge ensuite sur les équilibres essentiels à trouver ou à respecter entre la réglementation, les codes de bonne conduite, l'autorégulation ou encore le renforcement de l'éthique des affaires. Les deux rapports sont commentés par Elie Cohen et Dominique Plihon. En ligne : http://www.ladocumentationfrancaise.fr/rapports-publics/034000447/index.shtml Les normes comptables et le monde post-Enron : rapports [texte imprimé] / Jacques Mistral, Auteur ; Christian de Boissieu, Auteur ; Jean-Hervé Lorenzi ; Elie Cohen ; Dominique Plihon . - Paris (29, quai Voltaire, 75007, France) : La documentation française, 2003 . - 159 p. - (Conseil d'analyse économique; 42) .
Langues : Français (fre)
Catégories : Gouvernance Tags : Normes comptables Gouvernance des entreprises Index. décimale : 02.03 Normes comptables Résumé : Que révèlent les scandales financiers récents (Enron, Worldcom...) ? Les failles des normes comptables, l'imbrication trop forte de certains métiers (par exemple l'audit et le conseil), l'insuffisance de la "corporate governance" et plus généralement des modes de régulation ? Comment retrouver la confiance dans un mode post-Enron ? Telles sont les questions que les deux rapports, celui de Jacques Mistral et celui de Christian de Boissieu et de Jean-Hervé Lorenzi, abordent. Après avoir mis en lumière les principales lacunes des normes comptables (évaluation des revenus et des charges, réévaluation du bilan...), le rapport de Jacques Mistral présente les deux approches de réformes des normes comptables en cours (IAS/IFRS et US GAAP) et s'interroge notamment sur leurs possibilités de convergence. Il explore également les nouveaux horizons de la communication financière, l'information extra-comptable et l'utilisation d'Internet. Le rapport de Christian de Boissieu et de Jean-Hervé Lorenzi fait une description de la filière du chiffre (métiers, structures de marché...) et constate qu'un certain nombre de sujets post-Enron sont intimement liés (normes comptables, transparence de l'information...). Le rapport s'interroge ensuite sur les équilibres essentiels à trouver ou à respecter entre la réglementation, les codes de bonne conduite, l'autorégulation ou encore le renforcement de l'éthique des affaires. Les deux rapports sont commentés par Elie Cohen et Dominique Plihon. En ligne : http://www.ladocumentationfrancaise.fr/rapports-publics/034000447/index.shtml
Titre : Ownership networks and corporate control : mapping economic power in a globalized world Type de document : document électronique Auteurs : James B Glattfelder, Auteur Année de publication : 2010 Importance : 258 p. Note générale : A dissertation submitted to the ETH ZURICH for the degree of Dr. sc. ETH Zürich Langues : Anglais (eng) Catégories : Gouvernance
MondialisationTags : Gouvernance des entreprises Entreprises Mondialisation Résumé : Who holds the most control in our globalized world? How is economic control distributed globally? To what degree are the top economic actors interconnected with each other? These simple questions need to be analyzed at various dierent levels. First of all, the formal model, oering itself as the framework to tackle issues pertaining to real-world complex systems, comes from the study of complex networks. In other words, the next questions arising are: what are complex networks and how do they describe complex systems? After having gained insight into these issues, the next level in the investigation of global control structures deals with the actual dataset, consisting of millions of economic agents and their multitude of shareholding relations. We represent this information as ownership networks. This allows the introductory questions above to be framed more formally. On the one hand, the topological structure of the ownership networks, in which the control ows, has to be uncovered and understood. On the other hand, a novel methodology has to be developed in order to compute control based on the knowledge of the ownership relations. We extend existing methodologies from economics for computing control in networks and, for the rst time, remedy their shortcomings which have been unaddressed to this date. Interestingly, our methodology can be re-interpreted in the context of generic networks either as centrality or in the case where a scalar quantity is
owing along the links in the network. This generally highlights the fact, that we provide a network analysis extending the usual scope by incorporating all levels of detail: weighted, directed links and nontopological state variables assigned to the nodes. By applying these methods to ownership networks allows the identication of the most important key economic agents. In general, this allows the measurement of the concentration of control which is found to be much higher than what was usually hypothesized by scholars and held in the public opinion. The empirical analysis we provide in this thesis, at national and global level, uncover novel features unsuspected in the pertinent economics literature. For instance, we nd that in Anglo-Saxon countries, where ownership at the local level tends to be dispersed among numerous shareholders, control is found to be highly concentrated at the global level, namely lying in the hands of very few important shareholders. Interestingly, the exact opposite is seen for European countries. In addition, we observe the global network of corporations to display a very peculiar network topology which has not yet been discovered and studied in many real-world complex networks: the bow-tie. This allows the interconnectedness of the key economic actors to be understood: the most powerful actors are not operating in isolation but are instead all interconnected in a tightly-knit group. Such a structure can align the interests of the group members and make them behave as a single economic "super-entity", with implications for market competition and nancial systemic risk. Finally, models of network evolution can shed light on a possible economic micro-foundation which describes the interaction of economic agents in a market. We provide a generic framework which allows the formation of networks displaying bow-tie topologies. In detail, by allowing the economic agents to maximize their centrality (i.e., the level of control)
results in the formation of the tiny but powerful core: the economic "super-entity".En ligne : http://e-collection.library.ethz.ch/view/eth:2007?q=%28keywords_en:GLOBALIZATION [...] Ownership networks and corporate control : mapping economic power in a globalized world [document électronique] / James B Glattfelder, Auteur . - 2010 . - 258 p.
A dissertation submitted to the ETH ZURICH for the degree of Dr. sc. ETH Zürich
Langues : Anglais (eng)
Catégories : Gouvernance
MondialisationTags : Gouvernance des entreprises Entreprises Mondialisation Résumé : Who holds the most control in our globalized world? How is economic control distributed globally? To what degree are the top economic actors interconnected with each other? These simple questions need to be analyzed at various dierent levels. First of all, the formal model, oering itself as the framework to tackle issues pertaining to real-world complex systems, comes from the study of complex networks. In other words, the next questions arising are: what are complex networks and how do they describe complex systems? After having gained insight into these issues, the next level in the investigation of global control structures deals with the actual dataset, consisting of millions of economic agents and their multitude of shareholding relations. We represent this information as ownership networks. This allows the introductory questions above to be framed more formally. On the one hand, the topological structure of the ownership networks, in which the control ows, has to be uncovered and understood. On the other hand, a novel methodology has to be developed in order to compute control based on the knowledge of the ownership relations. We extend existing methodologies from economics for computing control in networks and, for the rst time, remedy their shortcomings which have been unaddressed to this date. Interestingly, our methodology can be re-interpreted in the context of generic networks either as centrality or in the case where a scalar quantity is
owing along the links in the network. This generally highlights the fact, that we provide a network analysis extending the usual scope by incorporating all levels of detail: weighted, directed links and nontopological state variables assigned to the nodes. By applying these methods to ownership networks allows the identication of the most important key economic agents. In general, this allows the measurement of the concentration of control which is found to be much higher than what was usually hypothesized by scholars and held in the public opinion. The empirical analysis we provide in this thesis, at national and global level, uncover novel features unsuspected in the pertinent economics literature. For instance, we nd that in Anglo-Saxon countries, where ownership at the local level tends to be dispersed among numerous shareholders, control is found to be highly concentrated at the global level, namely lying in the hands of very few important shareholders. Interestingly, the exact opposite is seen for European countries. In addition, we observe the global network of corporations to display a very peculiar network topology which has not yet been discovered and studied in many real-world complex networks: the bow-tie. This allows the interconnectedness of the key economic actors to be understood: the most powerful actors are not operating in isolation but are instead all interconnected in a tightly-knit group. Such a structure can align the interests of the group members and make them behave as a single economic "super-entity", with implications for market competition and nancial systemic risk. Finally, models of network evolution can shed light on a possible economic micro-foundation which describes the interaction of economic agents in a market. We provide a generic framework which allows the formation of networks displaying bow-tie topologies. In detail, by allowing the economic agents to maximize their centrality (i.e., the level of control)
results in the formation of the tiny but powerful core: the economic "super-entity".En ligne : http://e-collection.library.ethz.ch/view/eth:2007?q=%28keywords_en:GLOBALIZATION [...]
Titre : Code des sociétés et associations Titre original : Wetboek vennootschappen en verenigingen Type de document : texte imprimé Auteurs : Eddy Wymeersch, Auteur ; Michel Tisson, Auteur Editeur : Kluwer Année de publication : 2006-2007 Importance : 1026 p. Note générale : 04.01.WYM Langues : Néerlandais (dut) Français (fre) Catégories : Droit Tags : Entreprises Associations Législation Gouvernance des entreprises Transparence Index. décimale : 04.01 Entreprises - Généralités Résumé : Qu'exigez-vous de vos codes ? Qu'ils soient complets, pratiques à utiliser et fiables. Qu'ils puissent vous sortir immédiatement d'un mauvais pas en toutes circonstances. Également dans des dossiers moins évidents.
Le Code des Sociétés et des Associations est un classique incontournable. Toutes les lois déterminantes pour tout spécialiste du droit des sociétés y sont reprises. Cet ouvrage comprend ainsi le texte intégral de la législation en matière de reprise et de transparence, la nouvelle loi en matière d'asbl et les articles récemment modifiés du Code des sociétés.
Nous publions chaque année une nouvelle édition du Code des Sociétés et des Associations. Les nouveautés principales de cette seizième édition concernent la loi corporate governance (qui poursuit plus de transparence en ce qui concerne la rémunération des administrateurs non-exécutifs et CEO's et qui limite les parachutes dorés) et la sprl-starter.Code des sociétés et associations = Wetboek vennootschappen en verenigingen [texte imprimé] / Eddy Wymeersch, Auteur ; Michel Tisson, Auteur . - [S.l.] : Kluwer, 2006-2007 . - 1026 p.
04.01.WYM
Langues : Néerlandais (dut) Français (fre)
Catégories : Droit Tags : Entreprises Associations Législation Gouvernance des entreprises Transparence Index. décimale : 04.01 Entreprises - Généralités Résumé : Qu'exigez-vous de vos codes ? Qu'ils soient complets, pratiques à utiliser et fiables. Qu'ils puissent vous sortir immédiatement d'un mauvais pas en toutes circonstances. Également dans des dossiers moins évidents.
Le Code des Sociétés et des Associations est un classique incontournable. Toutes les lois déterminantes pour tout spécialiste du droit des sociétés y sont reprises. Cet ouvrage comprend ainsi le texte intégral de la législation en matière de reprise et de transparence, la nouvelle loi en matière d'asbl et les articles récemment modifiés du Code des sociétés.
Nous publions chaque année une nouvelle édition du Code des Sociétés et des Associations. Les nouveautés principales de cette seizième édition concernent la loi corporate governance (qui poursuit plus de transparence en ce qui concerne la rémunération des administrateurs non-exécutifs et CEO's et qui limite les parachutes dorés) et la sprl-starter.
Titre : Corporate Social Responsibility and institutional theory : new perspectives on private governance Type de document : document électronique Auteurs : Stephen Brammer, Auteur ; Gregory Jackson, Auteur ; Dirk Matten Editeur : Oxford Journals Année de publication : 2012 Collection : Socio-Economic Review num. 10 Importance : 26 p Langues : Anglais (eng) Tags : RSE Gouvernance des entreprises Economie politique Capitalisme Résumé : Corporate Social Responsibility (CSR) has become a pervasive topic in the business literature, but has largely neglected the role of institutions. This introductory article to the Special Issue of Socio-Economic Review examines the potential contributions of institutional theory to understanding CSR as a mode of governance. This perspective suggests going beyond grounding CSR in the voluntary behaviour of companies, and understanding the larger historical and political determinants of whether and in what forms corporations take on social responsibilities. Historically, the prevailing notion of CSR emerged through the defeat of more institutionalized forms of social solidarity in liberal market economies. Meanwhile, CSR is more tightly linked to formal institutions of stakeholder participation or state intervention in other advanced economies. The tensions between business-driven and multi-stakeholder forms of CSR extend to the transnational level, where the form and meaning of CSR remain highly contested. CSR research and practice thus rest on a basic paradox between a liberal notion of voluntary engagement and a contrary implication of socially binding responsibilities. Institutional theory seems to be a promising avenue to explore how the boundaries between business and society are constructed in different ways, and improve our understanding of the effectiveness of CSR within the wider institutional field of economic governance. En ligne : http://www.wiwiss.fu-berlin.de/institute/management/jackson/team/gjackson/09_02_ [...] Corporate Social Responsibility and institutional theory : new perspectives on private governance [document électronique] / Stephen Brammer, Auteur ; Gregory Jackson, Auteur ; Dirk Matten . - [S.l.] : Oxford Journals, 2012 . - 26 p. - (Socio-Economic Review; 10) .
Langues : Anglais (eng)
Tags : RSE Gouvernance des entreprises Economie politique Capitalisme Résumé : Corporate Social Responsibility (CSR) has become a pervasive topic in the business literature, but has largely neglected the role of institutions. This introductory article to the Special Issue of Socio-Economic Review examines the potential contributions of institutional theory to understanding CSR as a mode of governance. This perspective suggests going beyond grounding CSR in the voluntary behaviour of companies, and understanding the larger historical and political determinants of whether and in what forms corporations take on social responsibilities. Historically, the prevailing notion of CSR emerged through the defeat of more institutionalized forms of social solidarity in liberal market economies. Meanwhile, CSR is more tightly linked to formal institutions of stakeholder participation or state intervention in other advanced economies. The tensions between business-driven and multi-stakeholder forms of CSR extend to the transnational level, where the form and meaning of CSR remain highly contested. CSR research and practice thus rest on a basic paradox between a liberal notion of voluntary engagement and a contrary implication of socially binding responsibilities. Institutional theory seems to be a promising avenue to explore how the boundaries between business and society are constructed in different ways, and improve our understanding of the effectiveness of CSR within the wider institutional field of economic governance. En ligne : http://www.wiwiss.fu-berlin.de/institute/management/jackson/team/gjackson/09_02_ [...] Documents numériques
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