L'objectif du présent chapitre est d'étudier les conséquences régionales de l'élargissement de 15 à 25 pays de l'Union européenne en 2004. Après avoir rappelé les difficultés inhérentes à l'emploi du critère du PIB/habitant, on examinera les contradictions latentes qui existent...

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...

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.