A la recherche d'une culture européenne en comptabilité et contrôle de gestion


Comptabilité Contrôle Audit

mars 1995, pp.81-97

Départements : Comptabilité et Contrôle de Gestion

A Note on Affine Aggregation


Economics Letters

1995, vol. 47, pp.177-183

Départements : Economie et Sciences de la décision, GREGHEC (CNRS)

If a vector-valued function has convex range and one of its components is related to the others by a Pareto-like condition, that component must be affine w.r.t. the others; sign restrictions on the coefficients follow from suitably strengthening the unanimity condition. The theorem is applied to social choice and decision theories

Accounting in Time: Organizational Time-Reckoning and Accounting Research


Critical Perspectives on Accounting

1995, vol. 6, pp.149-170

Départements : Comptabilité et Contrôle de Gestion

Aggregation of Semi-Orders: Intransitive Indifference Makes a Difference

I. GILBOA, R. Lapson

Economic Theory

1995, vol. 5, pp.109-126

Départements : Economie et Sciences de la décision, GREGHEC (CNRS)

An Empirical Analysis of the Limit Order Book and the Order Flow in the Paris Bourse


The Journal of Finance

décembre 1995, vol. 50, n°5, pp.1655-1689

Départements : Finance

As a centralized, computerized, limit order market, the Paris Bourse is particularly appropriate for studying the interaction between the order book and order flow. Descriptive methods capture the richness of the data and distinctive aspects of the market structure. Order flow is concentrated near the quote, while the depth of the book is somewhat larger at nearby valuations. We analyze the supply and demand of liquidity. For example, thin books elicit orders and thick books result in trades. To gain price and time priority, investors quickly place orders within the quotes when the depth at the quotes or the spread is large. Consistent with information effects, downward (upward) shifts in both bid and ask quotes occur after large sales (purchases)

An Integrated Model of Waste Management Behavior: A Test of Household Recycling and Composting Intentions


Environment and Behavior

septembre 1995, vol. 27, n°5, pp.603-630

Départements : Information Systems and Operations Management, GREGHEC (CNRS)

This study examines the antecedents of recycling and composting intentions in the context of an integrated waste management behavior model. This model incorporates a wide variety of important factors from previous research on environmental behavior. The theory of planned behavior provides a theoretical framework to integrate these factors. The model was tested using both recycling and composting data from a sample of more than 700 individuals. Overall, the results suggest that this model fits the data well, helping to explain intentions to engage in recycling and composting

Applying Social and Traditional Marketing Principles to the Reduction of Household Waste: Turning Research Into Action


American Behavioral Scientist

1995, vol. 38, n°4, pp.646-657

Départements : Marketing, GREGHEC (CNRS)

Arbitrage Trading and Index Option Trading at Soffex: an Empirical Study Using Daily and Intradaily Data

R. Gibson, H. Loubergé, M. CHESNEY

Finanzmarkt und Portfolio Management, Bern


Départements : Finance

Assessing IT Usage: The Role of Prior Experience


MIS Quarterly

décembre 1995, vol. 19, n°4, pp.561-570

Départements : Information Systems and Operations Management, GREGHEC (CNRS)

Mots clés : IT usage, user experience, Technology Acceptance Mode

A variety of models that incorporate attitudinal, social, and control factors have been advanced to explain IT usage (e.g., Davis, 1989; Davis, et al., 1989; Hartwick and Barki, 1994; Mathieson, 1991; Moore and Benbasat, 1991; Thompson, et al., 1991), of which the Technology Acceptance Model (TAM) (Davis, 1989) is the most well known. One goal of such models is to develop diagnostic tools to predict information systems acceptance and facilitate design changes before users have experience with a system (Davis, 1989). However, empirical tests of these models have generally focused on either systems that were already in use by the study participants, or systems that the participants were familiar with, such as word processing packages and spreadsheets. Given this, it is unclear: (1) whether models such as TAM are predictive of behavior for inexperienced users and, more importantly, (2) whether the determinants of IT usage are the same for experienced and inexperienced users of a system. To address these issues, this paper reports on a study of 430 experienced and 356 inexperienced potential users of an IT system--specifically, a student computing information resource center. Using an augmented version of TAM that incorporates social influences and behavioral control, the experienced and inexperienced user groups are compared. To address issue (1) above, the model was tested to show whether it provides an equivalent understanding of usage for both groups. Then to test issue (2), specific paths in the model were compared between the two groups. The overall goal of this research is to assess the efficacy of the augmented TAM in helping, a priori, to understand the behavior of inexperienced users

Assessing the Social Influence of Television: A Social Cognition Perspective


Communication Research

1995, vol. 22, n°4, pp.402-429

Départements : Marketing, GREGHEC (CNRS)