Article pp.159-162 du Vol.39 n°231 (2013)

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7 Editorial

11 Contributors to this issue

15 The difficult institutionalization of a territorial HR policy.

An exploratory study.

Nicolas Arnaud, Stéphane Fauvy, Hadj Nekka

This article investigates the development of a policy of HR Management within a French cluster. It is based on a qualitative-type research conducted within a cluster specialized in plants. By referring to work studying the discursive approach to institutions, we show the difficulty of establishing a common HRM policy, based on shared HR tools and processes, within the cluster. Beyond the identification of competing visions of the role of human resources at the inter- organizational level, our work seeks to identify the levers that will enable to monitor the development and structuring of a territorial HRM.

35 Trust or distrust: What about “auto-entrepreneuriat”

Brigitte Pereira, Alain Fayolle

The legal framework, auto-entrepreneuriat, recently set up in France to boost entrepreneurship and self-employment is raising questions and concerns. But, strangely, nobody has studied it under the view angle of trust. Our contribution fulfills this gap and shows that by failing in establishing a strong level of insti- tutional trust, the auto-entrepreneuriat framework weakens other forms of trust such as inter-personal and economic.

55 Substitution of retailer name: impact on retailer brand image Pauline de Pechpeyrou, Isabelle Collin-Lachaud, Maud Herbert

In a context of fierce competition, retailers are eager to find growth opportuni- ties, particularly through synergies between formats. The rebranding of Cham- pion stores into Carrefour Market belongs to this rationalization strategy. This article studies how this strategy of capitalizing on store brand equity translates into retailer brand image as perceived by customers.

S U M M A R Y

issue 231 March 2013

Cet article des Editions Lavoisier est disponible en acces libre et gratuit sur archives-rfg.revuesonline.com

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160 Revue française de gestion – N° 231/2013

File : Fraud and management

Guest Editors: Julien Le Maux, Nadia Smaili, Walid Ben Amar

73 From fraud in management to fraud management Julien Le Maux, Nadia Smaili, Walid Ben Amar

This paper surveys state of the art literature on corporate fraud with an empha- sis on the theoretical and empirical contributions developed in recent academic research. It highlights the evolution of fraud theories and describes corporate fraud determinants, detection and prevention tools.

87 Can we make the numbers lie? The improvement of financial information by using creative accounting

Nathalie Dagorn, Guillaume Biot-Paquerot, Aurélien Didierjean

This paper focuses on the fundamentals of creative accounting practices imple- mented in some companies, stressing in particular the manager’s opportunism.

Through a case study conducted in the French automotive sector, it shows the effects of these practices on managerial discretion and communication of financial information by unlisted companies. The article explains how creative accounting can approach fraud, and contribute to transform the stakeholders’

perception of the actual matters of the firm.

103 Benevolence – a cure against fraud? A comprehensive analysis bolstered by a case study of occupational integrity

Philippe Jaquinot

In the thriving literature on fraud, most of the solutions focus on intensifying controls as each contributor is held as a potential thief. The current piece of work gives a wide-ranging approach of a benevolent management which consists in raising collaborators into awareness and meeting their need for achievement. It could therefore be a powerful deterrent against fraud.

117 Risk of fraud management through informal internal control mechanisms.

The SMEs case Cindy Zawadzki

The fraud is a subject of major concern in companies. Internal control systems are set up to limit the risks of errors or frauds. We analyze the case of the company Alpha mode and show the presence of a singular internal control. Thanks to Committee Of Sponsoring Organizations of the Treadway Commission (COSO), we analyze the spread of this particular control during the development of the company and how it insures the constant growth of the company.

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Summary 161

133 Financial reporting’s fraud and AMF’s monitoring.

An event study on French stock market Constant Djama

Which role play the French Commission of Values (AMF) in the quality control of the revealed financial informations? It is the question which we try to answer in this article. Three events are successively taken into account: revealed financial informations considered to be ex post false and misleading announces of Commission values investigation and publication of the sanction for ICF fraud.

The study relates to 69 sanctions imposed by the MFA between 1995 and 2008.

The results show that the announces of the ICF involves a positive reaction of the investors. At contrary, the announces of AMF investigation is associated with an abnormal fall of the courses whereas the advertisement of the sanction does not involve significant of market’s reaction

159 Summary

163 Instruction for authors

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