Articles

A Context-Based Approach to Reconciling Data Interpretation Conflicts in Web Services Composition

X. LI, S. E. MADNICK, H. W. ZHU

ACM Transactions on Internet Technology

novembre 2013, vol. 13, n°1

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

Mots clés : Algorithms; Design; Languages; Standardization; Web services; composition; mediation; semantics; context


We present a comprehensive classification of data misinterpretation problems and develop an approach to automatic detection and reconciliation of data interpretation conflicts in Web services composition. The approach uses a lightweight ontology augmented with modifiers, contexts, and atomic conversions between the contexts. The WSDL descriptions of Web services are annotated to establish correspondences to the ontology. Given the naive Business Process Execution Language (BPEL) specification of the desired Web services composition with data interpretation conflicts, the approach can automatically detect the conflicts and produce the corresponding mediated BPEL. Finally, we develop a prototype to validate and evaluate the approach

Accounting and networks of corruption

D. Neu, J. Everett, A. Rahaman, D. E. MARTINEZ

Accounting Organizations and Society

août 2013, vol. 38, n°6-7, pp.505-524

Départements : Comptabilité et Contrôle de Gestion, GREGHEC (CNRS)

Mots clés : Corruption, Social networks, Social services, Sociology, Social interaction, Program administration (Education)


This study examines the nature and role of accounting practices in a network of corruption in an influence-market setting. The study focuses on the Canadian government's Sponsorship Program (1994'2003), a national unification scheme that saw approximately $50 million diverted into the bank accounts of political parties, program administrators, and their families, friends and business colleagues. Relying on the institutional sociology of Bourdieu, the study demonstrates the precise role of accounting practices in the organization of a corrupt network imbued with a specific telos and certain accounting tasks. The study illustrates how accounting is accomplished and by whom, and it shows how the 'skillful use' of accounting practices and social interactions around these practices together enable corruption. In so doing, the study builds on a growing body of work examining criminogenic networks and the contextual, collaborative and systemic uses of accounting in such networks

Ambiguity and the Bayesian Approach

I. GILBOA, M. Marinacci

Advances in Economics and Econometrics: Theory and Applications

mai 2013, vol. 1

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


Analyst coverage, earnings management and financial development: An international study

F. Degeorge, Y. Ding, T. Jeanjean, H. STOLOWY

Journal of Accounting and Public Policy

janvier-février 2013, vol. 32, n°1, pp.1-25

Départements : Comptabilité et Contrôle de Gestion, GREGHEC (CNRS)

http://ssrn.com/abstract=2031992


Using data from 21 countries, this paper analyzes the relation among analyst coverage, earnings management and financial development in an international context. We document that the effectiveness of financial analysts as monitors increases with a country’s financial development (FD). We find that in high-FD countries, increased within-firm analyst coverage results in less earnings management. Such is not the case in low-FD countries. Our results are economically significant and robust to reverse causality checks. Our findings illustrate one mechanism through which financial development mitigates the cost of monitoring firms and curbs earnings management.

Awareness and equilibrium

B. HILL

Synthese

mars 2013, vol. 190, n°5, pp.851-869

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

Mots clés : Logical omniscience, Formal representations of belief, Cognitive equilibrium, Awareness change, Doxastic actualism, Belief re-evaluation


There has been a recent surge of interest among economists in developing models of doxastic states that can account for some aspects of human cognitive limitations that are ignored by standard formal models, such as awareness. Epistemologists purport to have a principled reason for ignoring the question of awareness: under the equilibrium conception of doxastic states they favour, a doxastic state comprises the doxastic commitments an agent would recognise were he fully aware, so the question of awareness plays no role. The objective of this paper is to scrutinize this argument. A thesis underlying the argument, which we call the independence of doxastic commitments with respect to awareness, is identified, and examples are given where it appears to be violated. By considering these examples, one can get an idea of the price of accepting this thesis. On the one hand, one can escape the conclusion that the thesis is violated, but only at the expense of another principle espoused by all major formal models of belief, which we call constant doxastic rest; and abandoning this principle necessitates extensive revision of current models of belief. On the other hand, there are epistemologically valid reasons for thinking that the thesis fails to hold in the examples, which have to be rebutted if the thesis, and the equilibrium justification for ignoring the issue of awareness, are to be retained

Belief-free communication equilibria in repeated games

T. TOMALA

Mathematics of Operations Research

novembre 2013, vol. 38, n°4, pp.617-637

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

Mots clés : Repeated games, Incomplete information imperfect monitoring, Communication equilibrium

http://pubsonline.informs.org/doi/abs/10.1287/moor.2013.0594


This paper considers a general model of repeated games with incomplete information and imperfect monitoring. We study belief-free communication equilibria (BFCE) defined as follows. Players communicate with a mediator who receives types and signals and recommends actions. A BFCE is a communication device such that all players have an incentive to play faithfully, irrespectively of their belief about the state. We characterize BFCE payoffs for any repeated game with incomplete information in terms of one-shot payoff functions, information, and signaling structure

Boarding the Aircraft: Trust Development Amongst Negotiators of a Complex Merger

M. LANDER, L. Kooning

Journal of Management Studies

janvier 2013, vol. 50, n°1, pp.1-30

Départements : Management et Ressources Humaines, GREGHEC (CNRS)

Mots clés : M&A, Negotiations, Process Study, Trust


We explore trust development in the context of an international merger negotiation. Based on in-depth interviews with chief negotiators of the Air France-KLM merger we contribute to existing theory by showing that trust develops in three interrelated domains: personal, process and outcome. Progressively, trust develops in all domains on the basis of antecedents that differ between phases and domains. Distinguishing between different domains facilitates analysis of trust asymmetry and the co-existence of trust and distrust, as well as the influence of trust in interorganizational relationships

Buying Beauty: On Prices and Returns in the Art Market

L. Renneboog, C. SPAENJERS

Management Science

janvier 2013, vol. 59, n°1, pp.36-53

Départements : Finance, GREGHEC (CNRS)

Mots clés : Art, Auctions, Hedonic regressions, Investments, Repeat-sales regressions, Sentiment

http://dx.doi.org/10.2139/ssrn.1352363


This paper investigates the price determinants and investment performance of art. We apply a hedonic regression analysis to a new data set of more than one million auction transactions of paintings and works on paper. Based on the resulting price index, we conclude that art has appreciated in value by a moderate 3.97% per year, in real U.S. dollar terms, between 1957 and 2007. This is a performance similar to that of corporate bonds'at much higher risk. A repeat-sales regression on a subset of the data demonstrates the robustness of our index. Next, quantile regressions document larger average price appreciations (and higher volatilities) in more expensive price brackets. We also find variation in historical returns across mediums and movements. Finally, we show that measures of high-income consumer confidence and art market sentiment predict art price trends

Category stretching: Reorienting research on categories in strategy, entrepreneurship, and organization theory

R. DURAND, L. PAOLELLA

Journal of Management Studies

septembre 2013, vol. 50, n°6, pp.1100-1123

Départements : Stratégie et Politique d’Entreprise, GREGHEC (CNRS)

Mots clés : Categories, Causal-model theory, Goal-based approach, Prototype

http://ssrn.com/abstract=1978917


We advocate for more tolerance in the manner we collectively address categories and categorization in our research. Drawing on the prototype view, organizational scholars have provided a 'disciplining' framework to explain how category membership shapes, impacts, and limits organizational success. By stretching the existing straightjacket of scholarship on categories, we point to other useful conceptualizations of categories ' i.e. the causal-model and the goal-based approaches of categorization ' and propose that depending on situational circumstances, and beyond a disciplining exercise, categories involve a cognitive test of congruence and a goal satisfying calculus. Unsettling the current consensus about categorical imperatives and market discipline, we suggest also that audiences may tolerate more often than previously thought organizations that blend, span, and stretch categories. We derive implications for research about multi-category membership and mediation in markets, and suggest ways in which work on the theme of categories in the strategy, entrepreneurship, and managerial cognition literatures can be enriched

Committed to Professionalism: Organizational responses of Mid-tier Accounting firms to conflicting institutional logics

M. LANDER, B. A. S. Koene, S. Linssen

Accounting Organizations and Society

février 2013, vol. 38, n°2, pp.130-148

Départements : Management et Ressources Humaines, GREGHEC (CNRS)


We study how mid-tier accounting firms deal with changes in their institutional environment that resulted in a shift in emphasis from the trustee logic to the commercial logic. We find that these mid-tier firms selectively adopt practices related to the commercial logic, while retaining a principal commitment to the trustee logic. Interviews with high level informants in these firms show how specific strategic choice opportunities serve as independent critical events framing practice-adoption decisions. Main strategic issues for the mid-tier firms relate to the changing role of the accountant and changes in organizational structure and practices. As these issues fundamentally challenge characteristics of their professional identity, there is internal resistance against this transformation. Non-partnered accountants mainly challenge new roles that upset their extant work routines, whereas partners resist changes affecting their autonomy. These types of resistance directly impact the strategic organizational responses of the accounting firms to institutional pressures


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