| ARTICLE 1 Going global: U.S.–based SMEs’ change imperatives Résumé :  U.S. economic growth depends upon export business of small tomedium-sized enterprises (SME). SMEs have significant expansion
 opportunities in emerging market countries, which have not been
 leveraged. Constrained by external tariff and non-tariff trade barriers,
 organizational impediments add to the resistance of their leaders to
 launch businesses primarily outside regional markets. U.S. SMEs’
 trade activity is profiled, describing external and internal barriers
 inhibiting export growth to emerging economies. Applying the Socio-Economic Approach to Management model is considered as a change
 intervention strategy.
 par Denise M. Lucy, Ed.D.School of Business and Leadership
 Dominican University of California
 (United States of America)
 Francoise O. Lepage, Ph.D.
 School of Business and Leadership
 Dominican University of California
 (United States of America)
 Jayati Ghosh, Ph.D.
 School of Business and Leadership
 Dominican University of California
 (United States of America)
   | ARTICLE 2 Regulation and corporate governance. Role of deficiencies of boards in the bankruptcy of industrial and commercialcrown corporations
 Résumé : Do the boards of directors play a role in the collapse of publicindustrial and commercial organizations? Data about organizational
 life were collected in 34 state companies in receivership to estimate
 the role of two dimensions of the boards of directors’ weaknesses,
 namely dysfunction and structural inadequacy, in the performance of
 these public organizations The results are that when the influences of
 other determinants are held constant, boards of directors’ weaknesses
 have a significant negative role in organizational viability.
 par Walter Gerard Amedzro St-Hilaire, Ph.DPart-time professor (University of Ottawa)
 Researcher (HEC-Montreal)
 Researcher (ENAP-Québec)
 | ARTICLE 3 The call provision of convertible bonds: a reviewof the literature
 Résumé :  This paper is a survey of the main theoretical and empiricalstudies of the call provision of convertible debt. The agency and
 signalling theories enable an understanding of the insertion of the call
 covenant in a bond contract, and the stock price reaction at the
 callable convertible bond issue and at the call announcement.
 par Christine Maati-SauvezMaître de conférences
 Univ Lille Nord de France, F-59000 Lille, France
 UVHC, IDP, F-59313 Valenciennes, France
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      | ARTICLE 4 The interest of socio-economic management policy inthe budgetary system functions
 Résumé : Against a particularly unstable economic backdrop, listedcompanies have to contend with financial maximization imperatives
 that refocus budgetary system operations onto performance
 assessment  and away from advisory-role missions. Furthermore,
 operations business controllers are not given sufficient latitude to
 commitedly measure or pilot performance. This research inventoried
 the controlling practices of 60 listed companies in order to establish
 the contribution of socio-economic management policy in expanding
 the operational latitude of business controllers.
 par Morad MousliAssociate Lecturer
 Groupe ESC Clermont
 | ARTICLE 5 Exploring the relationship between CSR andinnovation: A comparison between small and largesized French companies
 Résumé : This paper explores the relationship between Corporate SocialResponsibility (CSR) and innovation and seeks to identify potential
 specificities related to small-sized companies. We analyze the
 complementarities between stakeholder and social capital theories on
 the one hand, and strategic management and evolutionary theories on
 the other hand, in order to determine whether and how CSR practices
 can lead to technological innovation. Seven French case studies show
 that, contrary to theoretical predictions, large companies are not the
 only ones that can create value through innovation driven by strategic
 (and formal) CSR. Indeed, small companies can also introduce
 radical innovation based on their CSR involvement.
 par Rachel BocquetMaître de Conférences
 IREGE, Université de Savoie
 Caroline Mothe
 Professeur
 IREGE, Université de Savoie
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