Il piombo e l’oro: riflessioni sul caso Oliari c. Italia


GenIUS - Rivista di studi giuridici sull'orientamento sessuale e l'identità di genere

décembre 2016, vol. 3, n°1, pp.46-61

Départements : Droit et fiscalité, GREGHEC (CNRS)

Mots clés : Italy; Constitutional Law; Human Rights; LGBT Rights

Il presente articolo propone un’analisi della sentenza resa in data 21 luglio 2015 dalla Corte europea dei diritti umani nel caso Oliari c. Italia. Qui la Corte, dichiarando che l’assenza di una legge sulle unioni omosessuali viola l’art. 8 della Convenzione europea dei diritti umani, ha di fatto accelerato il dibattito interno sulla legge sulle unioni civili promulgata, dieci mesi più tardi, il 20 maggio 2016. Nella prima parte, l’articolo esamina la sentenza Oliari, che rappresenta la conclusione di un percorso di formazione, attraverso il diritto sovranazionale, di uno statuto giuridico delle unioni omosessuali secondo il diritto italiano. La seconda parte, invece, esplorerà il “detto” e il “non detto” della sentenza Oliari, in particolare nella sua dimensione comparata e egualitaria. Infine, la terza parte metterà a confronto le statuizioni della Corte di Strasburgo con le disposizioni della legge n. 76/2016 sulle unioni civili per verificare se effettivamente il legislatore italiano abbia adempiuto ai propri obblighi internazionali.

Incomplete preferences and confidence


Journal of Mathematical Economics

aout 2016, vol. 65, pp.83–103

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

Mots clés : Incomplete preferences, Confidence, Multiple priors, Choice under incomplete preferences, Absence of trade

A theory of incomplete preferences under uncertainty is proposed, according to which a decision maker’s preferences are indeterminate if and only if her confidence in the relevant beliefs does not match up to the stakes involved in the decision. We use the representation of confidence in beliefs introduced in Hill (2013), and axiomatise a class of models, differing from each other in the appropriate notion of stakes. The theory naturally suggests two distinct strategies for completing preferences, and hence for choosing in the presence of incompleteness: one that relies only on beliefs in which the decision maker is sufficiently confident, and one that mobilises all beliefs, no matter how little confidence she may have in them. Axiomatic characterisations are given for completion procedures following each of the strategies. Finally, in a market setting, the incorporation of confidence is shown to add an extra friction, beyond the standard implications of non-expected utility models for Pareto optima

Industries de création et territoires, une relation spécifique ?



juin 2016, vol. 196, n°2, pp.49-80

Départements : GREGHEC (CNRS)

Information asymmetry, the cost of debt, and credit events: Evidence from quasi-random analyst disappearances


Journal of Corporate Finance: Contracting, Governance and Organization

2016, vol. 39, pp.295-311

Départements : Finance, GREGHEC (CNRS)

Mots clés : Information asymmetry, Cost of debt, Default, Bankruptcy, Natural experiment, Matching estimators, Difference-in-differences, Equity research analysts, Creditors

We hypothesize that greater information asymmetry causes greater losses to debtholders. To test this, we identify exogenous increases in information asymmetry using the loss of an analyst that results from broker closures and broker mergers. We find that the loss of an analyst causes the cost of debt to increase by 25 basis points for treatment firms compared to control firms, and the rate of credit events (e.g., defaults) is roughly 100–150% higher. These results are driven by firms that are more sensitive to changes in information (e.g., less analyst coverage). The evidence is broadly consistent with both financing and monitoring channels, although only a financing channel explains the impact of the loss of an analyst on firms' cost of debt

Institutional Complexity and the Strategic Behaviors of SMEs in Transitional Environments


International Journal of Emerging Markets

septembre 2016, vol. 11, n°4, pp.514 - 532

Départements : Comptabilité et Contrôle de Gestion

Mots clés : Institutional Logics, Institutional Complexity, Strategic Behaviors, SMEs, Transition Economies

We study how five privately owned Chinese companies adapted their strategies in the 2000-2012 period to large-scale macro-level institutional changes. Drawing on recent developments in institutional theory, in particular on the constructs of institutional logics, institutional complexity and “organizational filters”, we explain why our subject firms’ range of strategic behaviors went from broad to narrow, as a function of i) the stage of institutional transition and ii) organizational filters, i.e., how the firms make sense of the institutional complexity based on their own attributes. We discuss the implications of ourfindings for managers of SMEs in transitional economies and researchers

Invention Quality and Entrepreneurial Earnings: The Role of Prior Employment Variety


Entrepreneurship: Theory and Practice

mars 2016, vol. 40, n°2, pp.381-400

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

We use creativity theory to analyze the effects of occupational job variety and industry variety on invention quality, and entrepreneurial earnings. We test our ideas with survey data from 770 inventor–entrepreneurs who commercialized their own inventions. Results suggest that occupational and industry variety substitute for each other in positively affecting invention quality whereas a lack of industry variety is associated with greater entrepreneurial earnings. Results are consistent with the idea that high levels of both occupational and industry variety enables the generation and discovery of inventions, but these ideas are usually not technically feasible or financially viable

Keeping positive and building strength: The role of affect and team leadership in developing resilience during an organizational crisis


Group and Organization Management

avril 2016, vol. 41, n°2, pp.172-202

Départements : Management et Ressources Humaines, GREGHEC (CNRS)

Mots clés : Organizational crisis, Leadership, Emotions, Resilience, Teams, Health care

During an organizational crisis in health care, we collected multilevel data from 426 team members and 52 leaders. The results of hierarchical linear modeling describe the influence of leader behavior on team members’ resilience, which is primarily through affective mechanisms. Specifically, transformational leadership was associated with greater levels of positive affect and lower levels of negative affect, which in turn predicted higher resilience among team members. Inverse effects were found for the passive form of management-by-exception (MBE) leadership. Contrary to expectation, no relationship was found between active MBE leadership and affect. The implications for leaders and team members to foster positive affect and resilience during a crisis are discussed

Knowing patients: The customer survey and the changing margins of accounting in healthcare


Accounting Organizations and Society

aout 2016, vol. 53, pp.17-33

Départements : Comptabilité et Contrôle de Gestion

Mots clés : Survey Healthcare Accounting change Quality improvement Customer

This research investigates the changing “margins of accounting” (Miller, 1998) in the field of healthcare where, as in other fields, customer surveys have emerged as a means of accounting for customers and of holding professionals and organizations to account. Drawing upon methodological insights provided by genealogical studies of accounting and anthropological studies of “things,” this research addresses the activities and transformations that take place to move the survey from war to ward—from a means of learning about medical populations during and immediately after World War II to a means of accounting for the views of consumers and of holding providers accountable for their care. These movements are shown to entail the staging and stabilizing of “knowing patients” in both senses of the term: these are patients that are equipped and empowered as consumers with knowledge about quality and their care, and simultaneously stripped of their individualizing characteristics so as to be made knowable to organizations in terms that can be managed and improved. These findings speak to the limitations of accounting as it infiltrates fluid and personal spaces in order to represent people in modes other than financial and to reconstitute knowledge from below. Doing so is shown not just to limit the possibilities for customers to speak and to be heard, but to give rise to a particularly pernicious form of territorialization in which the subject and object of accounting knowledge become inextricably intertwined and indistinguishably blurred. This has implications for the promises and practices of accounting in a post-modern society and for the kinds of questions that researchers ask about its effects.

L'ambidextrie des entreprises familiales : comment concilier orientation entrepreneuriale et stratégie de pérennité ?


Finance Contrôle Stratégie

mars 2016, vol. 19, n°1, pp.1-21

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

Cet article montre que les caractéristiques des entreprises familiales leur permettent de promouvoir simultanément des processus d’exploration et de capitalisation conduisant à une ambidextrie organisationnelle. Cette recherche, fondée sur 12 cas d’entreprises innovantes et pérennes, apporte un nouvel éclairage sur cette capacité singulière et ouvre des perspectives de généralisation à des entreprises aux caractéristiques semblables

L'Enseignement de la sociologie des organisations


Entreprises et Histoire

septembre 2016, vol. 84, n°3, pp.123-142

Départements : Stratégie et Politique d’Entreprise

Quand et comment l’enseignement de la sociologie des organisations a-t-il débuté en France dans les universités, les écoles, les autres établissements, en formation initiale et en formation des adultes ? Quelles ont été les expériences d’enseignement dans les années 1970 ? Où en est cet enseignement aujourd’hui ? Quels sont les apports de la sociologie des organisations ?