Since 2005, all European Union listed firms comply with IFRS. The resulting mandatory changes in accounting methods have substantially affected reported earnings. Using the factSet/JCF database that collects 2005 earnings forecast based on both IFRS and local GAAP for a set of European listed...

The transformations occurring in work and employment at the present time are raising new expectations with respect to guidance policies. Public action concerning guidance is challenged by the growing complexity of educational and professional pathways and increasing career mobility. To deal with...