The objective of the Flemish database is to determine the current level of proliferation of regulatory bodies and to map how regulatory regimes are structured (i.e. what kind of organizations are involved and what are their characteristics?). This paper explores whether there are ‘groups’ of...

Prior literature examined the financial impact of capitalizing operating leases by using the constructive lease capitalization method of Imhoff et al. (1991). The empirical evidence of these studies results in the perception that operating leases lead to off-balance financing, improvements of...

Corporate Social Responsibility is a quite recent concept in Belgium which has gained significant momentum since 1995. In May 1997, Belgium set up a legal framework for sustainable development. In April 2006, the government adopted a Reference Framework for CSR followed in 2007 by the CSR action...

Le Time-Driven Activity-Based Costing (Time-Driven ABC) a été introduit récemment par Kaplan et Anderson. Cette méthode a été mise au point pour délivrer des informations plus précises sur les coûts et la rentabilité des produits/services. Elle permettrait, selon ses concepteurs, de...