scispace - formally typeset
Search or ask a question

Showing papers by "HEC Paris published in 2020"


Journal ArticleDOI
TL;DR: How the COVID-19 outbreak and related infection control measures could hit the most frail individuals, worsening the condition of NCD patients, while further jeopardizing the sustainability of the healthcare systems is discussed.
Abstract: The early stages of the COVID-19 pandemic have focused on containing SARS-CoV-2 infection and identifying treatment strategies. While controlling this communicable disease is of utmost importance, the long-term effect on individuals with non-communicable diseases (NCD) is significant. Although certain NCDs appear to increase the severity of COVID-19 and mortality risk, SARS-CoV-2 infection in survivors with NCDs may also affect the progression of their pre-existing clinical conditions. Infection containment measures will have substantial short- and long-term consequences; social distancing and quarantine restrictions will reduce physical activity and increase other unhealthy lifestyles, thus increasing NCD risk factors and worsening clinical symptoms. Vitamin D levels might decrease and there might be a rise in mental health disorders. Many countries have made changes to routine management of NCD patients, e.g., cancelling non-urgent outpatient visits, which will have important implications for NCD management, diagnosis of new-onset NCDs, medication adherence, and NCD progression. We may have opportunities to learn from this unprecedented crisis on how to leverage healthcare technologies and improve procedures to optimize healthcare service provision. This article discusses how the COVID-19 outbreak and related infection control measures could hit the most frail individuals, worsening the condition of NCD patients, while further jeopardizing the sustainability of the healthcare systems. We suggest ways to define an integrated strategy that could involve both public institutional entities and the private sector to safeguard frail individuals and mitigate the impact of the outbreak.

246 citations


Journal ArticleDOI
TL;DR: French mental healthcare is now facing a great and urgent need for reorganization and must also prepare in the coming days and weeks to face an epidemic of emotional disorders due to the confinement of the general population.
Abstract: Resume Objectif L’absence de preparation du systeme de soins psychiatriques a l’epidemie de virus SARS-CoV-2 fait redouter fait redouter un scenario pessimiste pour la sante physique et mentale des patients suivis en psychiatrie. L’objectif de cet article est de proposer des elements de guidance pour reorganiser les soins psychiatriques dans le contexte de pandemie Covid-19. Methode Les auteurs ont realise une synthese de la litterature internationale combinee au partage des experiences locales francaises. Resultats Les patients souffrant de troubles psychiques semblent particulierement vulnerables a ce virus et a la pandemie : vulnerabilites liees aux comorbidites medicales, a l’âge, aux troubles cognitifs qui peuvent entraver le respect des consignes de confinement et aux complications psychosociales. Plusieurs initiatives ont ete prises pour assurer la continuite des soins et contenir l’epidemie : creation en psychiatrie d’unite Covid+ co-supervisee par des medecins generalistes ou internistes, restriction des consultations aux cas severes et redeploiement des soins en teleconsultation, accompagnement de type case-management pour les sorties precoces ou l’impossibilite d’hospitaliser, accompagnements specifiques pour les complications psychiques du confinement. Les populations suivies en pedopsychiatrie, en psychiatrie du sujet âge, en addictologie ou detenues en prison doivent beneficier d’une attention particuliere. Plusieurs questions restent en suspend : la question de l’interaction negative ou positive des traitements sur l’infection SARS-CoV-2, l’epidemiologie de l’infection chez les personnes souffrant de troubles psychiques, leur adaptation a un confinement long. Discussion Une prise de conscience par les decideurs politiques de la grande vulnerabilite de ces populations et des institutions psychiatriques dans cette situation de catastrophe sanitaire est urgente.

241 citations


Journal ArticleDOI
TL;DR: In this article, the authors conceptualized three distinct stages in the eWOM process: eWord creation, eWord exposure, and eWord evaluation, and adopted a dual lens to synthesize key research insights and propose a research agenda based on a multi-disciplinary systematic review of 1050 academic publications published between 1996 and 2019.
Abstract: Electronic word of mouth (eWOM) is a prevalent consumer practice that has undeniable effects on the company bottom line, yet it remains an over-labeled and under-theorized concept. Thus, marketers could benefit from a practical, science-based roadmap to maximize its business value. Building on the consumer motivation–opportunity–ability framework, this study conceptualizes three distinct stages in the eWOM process: eWOM creation, eWOM exposure, and eWOM evaluation. For each stage, we adopt a dual lens—from the perspective of the consumer (who sends and receives eWOM) and that of the marketer (who amplifies and manages eWOM for business results)—to synthesize key research insights and propose a research agenda based on a multi-disciplinary systematic review of 1050 academic publications on eWOM published between 1996 and 2019. We conclude with a discussion of the future of eWOM research and practice.

166 citations


Journal ArticleDOI
TL;DR: Detailed time-use data show most students have established similar daily routines around education, although gender and wealth differences emerge in time spent working and on household tasks.

149 citations


Journal ArticleDOI
TL;DR: In this article, the authors analyzed the sectoral effects of the COVID-19 virus outbreak in the case of France and estimated that six weeks of social distancing brought GDP down by 5.6%.
Abstract: The health crisis caused by the outbreak of the COVID-19 virus has led many countries to implement drastic social distancing rules. By reducing the quantity of labor, social distancing in turn leads to a drop in output which is difficult to quantify without taking into account relationships between sectors. Starting from a standard model of production networks, we analyze the sectoral effects of the shock in the case of France. We estimate that six weeks of social distancing brings GDP down by 5.6%. Apart from sectors directly concerned by social distancing mesures, those whose value added decreases the most are upstream sectors, i.e. sectors most distant from final demand. The same exercise is carried out for other European countries, taking into account national differences in sectoral composition and propensity to telework. Finally, we analyze the economic impact of selectively phasing out social distancing by sector, region or age group.

124 citations


ReportDOI
TL;DR: In this article, the authors analyze firm-level analyst forecasts during the COVID crisis and decompose discount rate changes into three factors: changes in unlevered asset risk premium (0), increased leverage (+1%) and interest rate reduction (-1%).
Abstract: We analyze firm-level analyst forecasts during the COVID crisis. First, we describe expectations dynamics about future corporate earnings. Downward revisions have been sharp, mostly focused on 2020, 2021 and 2022, but much less drastic than the lower bound estimated by Gormsen and Koijen (2020). Analyst forecasts do not exhibit evidence of over-reaction: As of mid-May, forecasts over 2020 earnings have progressively been reduced by 16%. Longer-run forecasts, as well as expected “Long-Term Growth” have reacted much less than short-run forecasts, and feature less disagreement. Second, we ask how much discount rate changes explain market dynamics, in an exercise similar to Shiller (1981). Given forecast revisions and price movements, we estimate an implicit discount rate going from 10% in mid-February, to 13% at the end of March, back down to their initial level in mid-May. We then decompose discount rate changes into three factors: changes in unlevered asset risk premium (0%), increased leverage (+1%) and interest rate reduction (-1%). Overall, analyst forecast revisions explain all of the decrease in equity values between January 2020 and mid May 2020, but they do not explain shorter term movements.

66 citations


Journal ArticleDOI
TL;DR: This study finds hedge fund campaigns are associated with three broad sets of outcomes for targeted companies: an immediate but short‐lived increase in market value and profitability, and an immediate and long‐lived decline in operating cash flow; decreases in number of employees, operating expenses, RD and the suppression of corporate social performance.
Abstract: Research Summary We investigate how hedge fund activism affects firms' financial and social performance. So far, research has examined either the impact of hedge fund activism on firms' short‐term financial performance, or how other types of shareholder activism affect firms' social performance. Crossing these boundaries with data on 1,324 activist hedge fund campaigns between 2000 and 2016, we find a clear trade‐off associated with hedge fund activism: benefits are shareholder‐centric and short‐lived, reflected in immediate increases in market value and profitability; however, these increases come at a mid‐ to long‐term cost to other stakeholders, captured by decreases in operating cash flow, investment spending, and social performance. We discuss our findings from a multi‐stakeholder perspective to move beyond a polarizing debate about the merits of hedge fund activism. Managerial Summary With hedge fund activism on the rise, determining the consequences of equity ownership by activist hedge funds on target companies' short‐term and long‐term financial and social performance takes on central importance. In this study, we find hedge fund campaigns are associated with three broad sets of outcomes for targeted companies: (a) an immediate but short‐lived increase in market value and profitability, and an immediate and long‐lived decline in operating cash flow; (b) decreases in number of employees, operating expenses, RD and (c) the suppression of corporate social performance. By capturing the range of positive and negative effects on target companies, our study presents the competing implications of hedge fund activism on business and society.

61 citations


Journal ArticleDOI
TL;DR: In this article, a cross-generational international comparison reveals that millennials' sensitivity to the sustainability of luxury brands when purchasing luxuries is not that different from older generations, however, the motivations of luxury buyers' sensitivity (or total lack of) to the sustainable actions ofluxury brands differ across generations.
Abstract: Sustainable development is on the agenda of all economic sectors. This is a radical change for the luxury market, so far discreet on these matters. In addition, baby boomers have passed the torch to new segments of luxury purchasers: Generation X-ers and now millennials, the latter being described as most sensitive to sustainability issues in general. But is their alleged sensitivity still front of their mind when they buy luxuries? A cross-generational international comparison reveals that millennials’ sensitivity to the sustainability of luxury brands when purchasing luxuries is not that different from older generations. However, the motivations of luxury buyers’ sensitivity (or total lack of) to the sustainable actions of luxury brands differ across generations. Millennials are those who consider the most that luxury and sustainability are contradictory. This opinion is held across countries, Asian or Western, in emerging or mature economies. These millennials’ specificities have strong implications if luxury brands wish to preserve their sustainable future.

59 citations


Journal ArticleDOI
TL;DR: In this article, the authors analyzed the dynamics of earnings forecasts and discount rates implicit in valuations during the COVID-19 crisis and found that the implicit discount rate in the stock market has been progressively reduced by 16% during the crisis.
Abstract: We analyze the dynamics of earnings forecasts and discount rates implicit in valuations during the COVID-19 crisis Forecasts over 2020 earnings have been progressively reduced by 16% Longer-run forecasts have reacted much less We estimate an implicit discount rate going from 10% in mid-February to 13% at the end of March and reverting to its initial level in mid-May Over this period, the unlevered asset risk premium is unchanged, as the risk-free rate drop is compensated by the effect of increased leverage Hence, analysts’ forecast revisions explain all of the decrease in equity values between January 2020 and mid-May 2020

54 citations


Journal ArticleDOI
TL;DR: In this article, the authors examined whether the joint provision of CSR assurance services and financial audit by the same audit firm influences auditors' assessment of going-concern risk using more than 28,000 firm-year observations from 55 countries.
Abstract: We examine whether the joint provision of corporate social responsibility (CSR) assurance services and financial audit by the same audit firm influences auditors' assessment of going‐concern risk. We predict that the provision of CSR assurance and financial audit by the same audit firm creates CSR‐related knowledge spillovers from the CSR assurance team to the financial audit engagement team, which helps in the auditor's assessment of going‐concern risk. Using more than 28,000 firm‐year observations from 55 countries, we document that, relative to audit firms that provide only the financial audit, audit firms that provide both CSR assurance and financial audit for the same client (i) issue more frequent going‐concern opinions and have lower Type II going‐concern errors, (ii) have clients that book larger environmental and litigation provisions, (iii) report earnings that are more persistent and value‐relevant and are less likely to book income‐decreasing earnings restatements, and (iv) do not charge higher audit fees or total fees. Our results are important especially because of firms' increasing exposure to CSR risks and the growing number of countries that require assurance of CSR reports. Implications de l'offre jointe de services d'assurance RSE et d'audit financier pour l’evaluation du risque lie a la continuite d'exploitation Cette etude examine si l'offre jointe d'assurance RSE et d'audit financier par le meme cabinet d'audit influence l'evaluation par l'auditeur du risque lie a la continuite d'exploitation. L'hypothese selon laquelle l'offre de services de certification RSE et de services d'audit financier par un meme cabinet d'audit genere la propagation des connaissances relatives a la RSE de l'equipe de certification RSE a l'equipe d'audit financier est formulee. Si tel est le cas cela faciliterait l'evaluation par l'auditeur du risque lie a la continuite d'exploitation. Analysant plus de 28000 observations issues de 55 pays, l'etude montre que, par rapport aux cabinets d'audit qui offrent exclusivement des services d'audit financier, les cabinets d'audit offrant aux memes clients a la fois des services de certification RSE et des services d'audit financier 1) expriment plus frequemment des reserves quant a la continuite d'exploitation et realisent moins d'erreurs de prevision de type II quant a la continuite d'exploitation, 2) ont des clients qui enregistrent des provisions plus importantes pour les risques environnementaux et legaux, 3) font etat de resultats moins volatils et plus informatifs et sont moins susceptibles de proceder a des revisions de resultats ayant pour effet de reduire les benefices, et 4) ne facturent pas d'honoraires d'audit oud'honoraires totaux plus eleves. Les conclusions de l'etude sont importantes, notamment en raison de l'exposition grandissante des entreprises aux risques lies a la RSE et du nombre croissant de pays qui exigent des rapports de certification RSE.

44 citations


Posted Content
TL;DR: This paper reviews 83 articles and 84 separate studies to assess the current state of human robot personality research and highlights major thematic research areas and derives and presents major conclusions from the literature.
Abstract: Personality has been identified as a vital factor in understanding the quality of human robot interactions. Despite this the research in this area remains fragmented and lacks a coherent framework. This makes it difficult to understand what we know and identify what we do not. As a result our knowledge of personality in human robot interactions has not kept pace with the deployment of robots in organizations or in our broader society. To address this shortcoming, this paper reviews 83 articles and 84 separate studies to assess the current state of human robot personality research. This review: (1) highlights major thematic research areas, (2) identifies gaps in the literature, (3) derives and presents major conclusions from the literature and (4) offers guidance for future research.

Journal ArticleDOI
Hugues Langlois1
TL;DR: In this article, the authors provide a new methodology to empirically investigate the respective roles of systematic and idiosyncratic skewness in explaining expected stock returns, using a large number of predictors, which are easier to predict than their actual values.

Book
08 Apr 2020
TL;DR: A Review of Personality in Human-Robot Interactions presents a conceptual integrated model of the literature on personality in human-robot literature and identifies gaps in the literature that need to be addressed.
Abstract: A Review of Personality in Human-Robot Interactions reviews the literature on personality and embodied physical action (EPA) robots. This monograph investigates the current state of human-robot personality research, discusses the unique role of personality in human-robot research, and offers guidance for future research. A Review of Personality in Human-Robot Interactions offers several contributions to the literature. First, it presents a conceptual integrated model of the literature on personality in human-robot literature. Second, it highlights four thrust areas in the literature. These areas include: (1) Human Personality and HRI, (2) Robot Personality and HRI, (3) Robot Personality and HRI, and (4) Factors Impacting Robot Personality. Third, it derives and presents major insights from the literature. Finally, it identifies gaps in the literature that need to be addressed. After the introduction, Section 2 presents the relevant literature including the inclusion and exclusion criteria for articles. Section 3 presents and discusses Thrust Area 1: Human Personality and HRI. In sections 4, 5, and 6, a similar discussion takes place for Thrust Area 2: Robot Personality and HRI, Thrust Area 3: Robot Personality and HRI, and Thrust Area 4: Factors Impacting Robot Personality, respectively. Section 7 follows with a discussion on the way forward, focusing on the opportunities for personality research in human‒robot interaction.

Journal ArticleDOI
Alberto Alemanno1
TL;DR: In the case of COVID-19, Member States adopted their own different, uncoordinated and at times competing national responses according to their distinctive risk analysis frameworks, with little regard for the scientific and management advice provided by the European Union (EU), notably its dedicated legal framework for action on cross-border health threats as discussed by the authors.
Abstract: Due to its borderless nature, COVID-19 has been a matter of common European interest since its very first detection on the continent. Yet this pandemic outbreak has largely been handled as an essentially national matter. Member States adopted their own different, uncoordinated and at times competing national responses according to their distinctive risk analysis frameworks, with little regard1 for the scientific and management advice provided by the European Union (EU), notably its dedicated legal framework for action on cross-border health threats.2 To justify such an outcome as the inevitable consequence of the EU’s limited competence in public health is a well-rehearsed yet largely inaccurate argument3 that calls for closer scrutiny.

Journal ArticleDOI
TL;DR: In this article, the authors identify the two dimensions of employee technological spatial intrusion (TSI) -employee accessibility and employee visibility) and examine the mechanisms through which they impact ICT enabled employee innovation.

Journal ArticleDOI
TL;DR: In this article, the authors proposed an estimation methodology tailored for large unbalanced panels of individual stock returns to study the factor structure and expected returns in international stock markets, and they showed that the local market is necessary to capture the factor structures in both developed and emerging markets.
Abstract: We propose an estimation methodology tailored for large unbalanced panels of individual stock returns to study the factor structure and expected returns in international stock markets. We show that the local market is necessary to capture the factor structure in both developed and emerging markets. Neither the presence of multiple world risk factors, regional risk factors, systematic currency risk factors, nor a country-specific currency subsumes the importance of the local market factor. All factors, including the local market, carry significant risk premia across a large proportion of countries. The contribution of pricing errors to total expected returns is large and time-varying.

Journal ArticleDOI
TL;DR: It is suggested that multiple objectives impose a cost on organizations, but also provide a benefit of alleviating tradeoffs in achieving higher performance in multiple dimensions.
Abstract: Research Summary We explore the performance consequences of the simultaneous pursuit of multiple objectives in organizations. Taking advantage of a unique dataset covering both the objectives pursued and performance outcomes, we test the hypothesis that is the cornerstone of multiple objectives theory: performance on a given metric increases when it is pursued as an objective but decreases with the number of other objectives pursued simultaneously. We find overall support for this hypothesis, which holds for most, but not all, objectives. We further unpack the link between multiplicity of objectives and performance, investigating the moderating effects of organization design choices. This study suggests that multiple objectives impose a cost on organizations, but also provide a benefit of alleviating tradeoffs in achieving higher performance in multiple dimensions. Managerial Summary Most organizations simultaneously follow multiple goals, rather than focus on a single, well‐defined objective. For example, manufacturing firms often concurrently strive to decrease costs, increase revenues, and enhance margins. We study the consequences of such pursuit for firm performance. We show that explicitly setting objectives plays an important role in driving performance improvements. We also show that performance on any given dimension decreases with the number of other, simultaneously, followed goals. This regularity holds across different types of organizations, from simple to complex. Finally, we show that setting goals in multiple dimensions can play a beneficial role in forcing firms to actively manage tradeoffs inherent in their strategic choices. Our findings point to how managers could balance the costs and benefits of multiple objectives.

Journal ArticleDOI
TL;DR: In this article, the authors explore the way validity and propriety cues contribute to legitimacy judgments about a practice and explain whether the subunit of a large firm increases or decreases the implementation of a practice.
Abstract: We explore the way validity and propriety cues contribute to legitimacy judgments about a practice and to explaining whether the subunit of a large firm increases or decreases the implementation of...

Journal ArticleDOI
TL;DR: The authors developed a model in which collateral serves to protect creditors from the claims of other creditors and found that borrowers rely most on collateral when pledgeability is high, which dilutes existing creditors.

Journal ArticleDOI
TL;DR: In this paper, the authors suggest that the market structure is a consequence of the characteristics of client trades: relatively infrequent, large, and differentially informed, while most interdealer trades are liquidity motivated and executed via low cost, low-immediacy trading protocols.
Abstract: Despite regulatory efforts to promote all‐to‐all trading, the post–Dodd‐Frank index credit default swap market remains two‐tiered. Transaction costs are higher for dealer‐to‐client than interdealer trades, but the difference is explained by the higher, largely permanent, price impact of client trades. Most interdealer trades are liquidity motivated and executed via low‐cost, low‐immediacy trading protocols. Dealer‐to‐client trades are nonanonymous; they almost always improve upon contemporaneous executable interdealer quotes, and dealers appear to price discriminate based on the perceived price impact of trades. Our results suggest that the market structure is a consequence of the characteristics of client trades: relatively infrequent, large, and differentially informed.

Journal ArticleDOI
TL;DR: The growing relevance of improvisation for successful organizing calls for a better understanding of how individuals develop improvisation skills as mentioned in this paper, while research has investigated the role of traini cation skills.
Abstract: The growing relevance of improvisation for successful organizing calls for a better understanding of how individuals develop improvisation skills. While research has investigated the role of traini...

Journal ArticleDOI
TL;DR: The need for greater use of case managers in the care and treatment of persons with complex care needs as well as the lack of training and education in healthcare professionals on topics related to multimorbidity, frailty, and polypharmacy are discussed.
Abstract: Due to the increase in the older population in Europe and associated rise in the absolute number of persons with Non-Communicable Diseases (NCDs), it is becoming increasingly important to find ways to promote healthy ageing, which is defined as the process of developing and maintaining the functional ability that enables well-being in older age. Older persons with NCDs can have complex care needs due to the increased risk of frailty, multimorbidity, and polypharmacy. However, current health systems in Europe often provide fragmented care for older people with NCDs; many receive disjointed care from numerous specialists or via different levels of care. In the current article, we discuss barriers and challenges in implementing integrated care models in European settings for older NCD patients. Specifically, we discuss the need for greater use of case managers in the care and treatment persons with complex care needs as well as the lack of training and education in healthcare professionals on topics related to multimorbidity, frailty, and polypharmacy. We discuss the limitations that arise from the current focus on disease-specific guidelines and care models that do not take comorbid conditions into account, and the lack of good quality evidence that evaluates the effectiveness of integrated care interventions, especially in European health settings. We highlight the importance of evaluating and monitoring mental health in conjunction with somatic symptoms in NCD patients and discuss the integral role of information and communication technology in healthcare to streamline integrated care processes and help to achieve better outcomes for patients.

Proceedings ArticleDOI
23 Mar 2020
TL;DR: This study exemplifies the potential of macro learning analytics in MOOCs to understand the ecosystem and inform the whole community, while calling for more large scale studies in learning analytics through partnerships among researchers and institutions.
Abstract: Massive Open Online Courses (MOOCs) have opened new educational possibilities for learners around the world. Most of the research and spotlight has been concentrated on a handful of global, English-language providers, but there are a growing number of regional providers of MOOCS in languages other than English. In this work, we have partnered with thirteen MOOC providers from around the world. We apply a multi-platform approach generating a joint and comparable analysis with data from millions of learners. This allows us to examine learning analytics trends at a macro level across various MOOC providers, with a goal of understanding which MOOC trends are globally universal and which of them are context-dependent. The analysis reports preliminary results on the differences and similarities of trends based on the country of origin, level of education, gender and age of their learners across global and regional MOOC providers. This study exemplifies the potential of macro learning analytics in MOOCs to understand the ecosystem and inform the whole community, while calling for more large scale studies in learning analytics through partnerships among researchers and institutions.

Journal ArticleDOI
TL;DR: This work characterize three different archetypes of artefacts: stimulators, demonstrators, and validators, and emphasizes the coherence between the role they play in the design process and the characteristics that enable these roles.
Abstract: The literature on new product development examines a variety of roles that prototypes can play based on the phase of the design process when they are used, but the characteristics of these prototypes that correspond to the expected outcomes, especially in the early phase of the design process, are understudied. We address this gap by studying the characteristics of the prototypes used in the design process (especially during the early phase) that correspond to their roles. Based on an analysis of six cases of prototypes that are used early on in the design process, we characterize three different archetypes of artefacts: stimulators, demonstrators, and validators, and we emphasize the coherence between the role they play in the design process and the characteristics that enable these roles. Specifying the roles of these artefacts should contribute to addressing the two flaws that are generally encountered during prototyping: overdesigning and overtrusting the prototypes.

Journal ArticleDOI
TL;DR: In this paper, the authors consider the role of actors who occupy a more peripheral position within the innovation-based field and show how the interplay between core and peripheral actors shapes the trajectory of an innovation, in terms of the composition of the field and the framing tactics that dominate at different stages.
Abstract: Previous studies on accounting innovations emphasize the key role played by innovators and other core actors in theorizing and popularizing such innovations. This paper extends this literature by drawing attention to the role of actors who occupy a more peripheral position within the innovation‐based field. We regard accounting innovations as strategic action fields, in which core and peripheral actors interact to shape the trajectory of the innovation. In contrast to core actors, peripheral actors only weakly identify with the innovation‐based field and often occupy a core position in some other industry, professional, and/or geographical field. Given their embeddedness in these other fields, they are likely to try to accommodate an innovation with existing practices. Such frame blending can be problematic for core actors who envisage a more radical frame shift. Using the case of Beyond Budgeting, we show how the interplay between core and peripheral actors shapes the trajectory of an innovation, in terms of the composition of the field and the framing tactics that dominate at different stages in the development of the field. Our paper advances a perspective on accounting innovations which highlights the variable nature of the innovation space, in terms of different actors entering and exiting this space over time, as well as the importance of considering the overlaps between an innovation‐based field and other (industry, professional, geographical) fields. L'interaction des acteurs principaux et peripheriques dans la trajectoire de l'innovation en comptabilite : Perspectives issues de l'approche Beyond Budgeting Des etudes anterieures sur les innovations comptables mettent l'accent sur le role cle joue par les innovateurs et les autres acteurs principaux pour theoriser et vulgariser ces innovations. La presente etude contribue a cette litterature en attirant l'attention sur le role des acteurs qui se situent en peripherie du champ d'innovation. Nous considerons les innovations comptables comme des champs d'action strategiques dans lesquels les acteurs principaux et les acteurs peripheriques interagissent pour faconner la trajectoire des innovations. Contrairement aux acteurs principaux, les acteurs peripheriques ne s'identifient pas vraiment comme faisant partie du champ d'innovation et occupent souvent une position cle dans un autre champ industriel, professionnel ou geographique. Compte tenu de leur appartenance a ces autres secteurs, les acteurs peripheriques sont susceptibles d'essayer de s'adapter a une innovation en ayant recours a des pratiques existantes. Une telle combinaison structurelle peut se reveler problematique pour les acteurs principaux qui envisagent un changement structurel plus radical. En nous appuyant sur l'approche « Beyond Budgeting » (« au‐dela du budget »), nous montrons de quelle facon l'interaction entre les acteurs principaux et les acteurs peripheriques definissent la trajectoire d'une innovation, sur le plan de la composition du champ ainsi que des tactiques de structuration qui prevalent a diverses etapes du developpement du champ. Notre etude presente une perspective sur les innovations comptables qui fait ressortir le caractere variable de l'espace d'innovation quant aux differents acteurs qui entrent dans cet espace et en sortent au fil du temps, ainsi que l'importance de la prise en compte des chevauchements entre le champ d'innovation et les autres champs (industriels, professionnels, geographiques).

Journal ArticleDOI
TL;DR: This paper proposed that the moderating effect of culture is better understood by focusing on the configuration of cultural bundles, defined as the set including the cultural value dimensions that characterize a given country, and the strength of the norms enforcing these values.

Journal ArticleDOI
TL;DR: In this paper, the authors focus on how scandal shapes the effect of social status in labeling of an alleged violation of rules and norms as misconduct by social control agents, and suggest that organizational s...
Abstract: This study focuses on how scandal shapes the effect of social status in labeling of an alleged violation of rules and norms as misconduct by social control agents. It suggests that organizational s...

Journal ArticleDOI
TL;DR: Through a controlled two-stage experiment, this work explores the performance of solution search strategies to resolve problems of varying complexity and validates theoretical results that collaborative efforts to solve these problems are collaborative.
Abstract: Through a controlled two-stage experiment, we explore the performance of solution search strategies to resolve problems of varying complexity We validate theoretical results that collaborative gro

Journal ArticleDOI
TL;DR: This paper designed this tool to improve the performances of the OT detection pipeline of the Ground Wide field Angle Cameras (GWAC) telescopes, a network of robotic telescopes aiming at monitoring the OT sky down to R = 16 with a 15 s imaging cadency.
Abstract: The observation of the transient sky through a multitude of astrophysical messengers hasled to several scientific breakthroughs these last two decades thanks to the fast evolution ofthe observational techniques and strategies employed by the astronomers. Now, it requiresto be able to coordinate multi-wavelength and multi-messenger follow-up campaign withinstruments both in space and on ground jointly capable of scanning a large fraction of thesky with a high imaging cadency and duty cycle. In the optical domain, the key challengeof the wide field of view telescopes covering tens to hundreds of square degrees is to dealwith the detection, the identification and the classification of hundreds to thousands of opticaltransient (OT) candidates every night in a reasonable amount of time. In the last decade, newautomated tools based on machine learning approaches have been developed to perform thosetasks with a low computing time and a high classification efficiency. In this paper, we presentan efficient classification method using Convolutional Neural Networks (CNN) to discard anybogus falsely detected in astrophysical images in the optical domain. We designed this toolto improve the performances of the OT detection pipeline of the Ground Wide field AngleCameras (GWAC) telescopes, a network of robotic telescopes aiming at monitoring the opticaltransient sky down to R=16 with a 15 seconds imaging cadency. We applied our trainedCNN classifier on a sample of 1472 GWAC OT candidates detected by the real-time detectionpipeline. It yields a good classification performance with 94% of well classified event and afalse positive rate of 4%.

Journal ArticleDOI
TL;DR: A review of the current state of human-robot personality research can be found in this article, which highlights major thematic research areas, identifies gaps in the literature, derives and presents major conclusions from the literature and offers guidance for future research.
Abstract: Personality has been identified as a vital factor in understanding the quality of human‒robot interactions. Despite this the research in this area remains fragmented and lacks a coherent framework. This makes it difficult to understand what we know and identify what we do not. As a result, our knowledge of personality in human‒robot interactions has not kept pace with the deployment of robots in organizations or in our broader society. To address this shortcoming, this paper reviews 83 articles and 84 separate studies to assess the current state of human‒robot personality research. This review: (1) highlights major thematic research areas, (2) identifies gaps in the literature, (3) derives and presents major conclusions from the literature and (4) offers guidance for future research.