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We study the effect of the mandatory adoption of IFRS in Europe in 2005 on conditional conservatism. To capture …
Persistent link: https://www.econbiz.de/10010820448
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...
Persistent link: https://www.econbiz.de/10008790308
Russia is the world's biggest natural gas producer, with output of 581 bn m3 in 2001, and is also a key supplier of the European gas market (around 30% of current EU gas imports). Therefore gas exports rank with oil exports as an essential variable of Russian economic policy, and...
Persistent link: https://www.econbiz.de/10008791029
La Russie, le premier producteur mondial de gaz avec 581 milliards de m3 en 2001 est aussi un fournisseur essentiel du marché gazier européen (30% environs des importations actuelles de l'Union européenne). Ainsi, au même titre que le pétrole, les exportations gazières sont une variable...
Persistent link: https://www.econbiz.de/10008791112
Face à la dénonciation de la domination du cinéma américain en Europe et aux débats récurrents en France autour de l …' “ exception culturelle ”, Claude Forest nous livre dans son ouvrage Economies contemporaines du cinéma en Europe, un ensemble d …
Persistent link: https://www.econbiz.de/10008791277
perceptions of financial officers, financial analysts and auditors, using Europe as a proxy for a highly developed capital market …
Persistent link: https://www.econbiz.de/10008791590
This research notes aims at assessing the research policy in the knowledge management field conducted by the EU during the last decades. this article highlights the results from this research but also points out the lacks of this research program.
Persistent link: https://www.econbiz.de/10008793068