Narrow search
Showing 1 - 10 of 402
Cover Image
La réglementation de l'audit est-elle dans l'intérêt public : quelques enseignements du modèle français
Piot, C.; Schatt, A. - HAL - 2010
Cet article s'appuie sur les travaux académiques des dix dernières années pour évaluer les effets de la réglementation française visant à accroître l'indépendance des auditeurs. Pour les sociétés cotées en bourse, l'obligation de recourir à deux auditeurs se solde notamment par une...
Persistent link: https://www.econbiz.de/10008793051
Cover Image
The Evolution of French and British Labour Market Segmentation : 1982-2001
Valette, Aline - HAL - 2005
This paper aims at studying the modification of French and British labour market segmentation from years 1980's to 2000's. Based on a multiple correspondence analysis using national labour force surveys in 1982-83 and 2001, we bring to light the evolution from a ternary structure of these...
Persistent link: https://www.econbiz.de/10010821146
Cover Image
"Skills and Qualifications at the Core of the Relationship between Resources and Employment"
Perez, Coralie; Pericas, Joan Miquel Verd - HAL - 2004
This chapter examines the relations between training, skills, credentials and the wage in France, Spain and the United …
Persistent link: https://www.econbiz.de/10008791917
Cover Image
Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model
Ding, Yuan; Richard, Jacques; Stolowy, Hervé - HAL - 2008
Britain, the United States, Germany, and France) and covers more than a century, starting in 1880. We explain that all these …
Persistent link: https://www.econbiz.de/10009151311
Cover Image
Protection sociale et insertion professionnelle : une comparaison France - États-Unis
Reysz, Julien - HAL - 2001
. On passe ainsi d'une aide au revenu garanti à une aide conditionnée au respect d'une obligation de travail. Si, en France … 1980 ont joué le rôle de période de transition aussi bien pour la France que pour les États-Unis : la décennie 80 a en …'emploi reposant sur la contrainte et la culpabilisation des allocataires – ce que l'on qualifie de workfare –, la France a fait le …
Persistent link: https://www.econbiz.de/10008791061
Cover Image
In Search of the Banking Regulator amid U.S. Financial Reforms of the 1930s
Lacoue-Labarthe, Dominique - HAL - 2014
innovations covering bailout processes and prudential regulation appear to have been underestimated. The Reconstruction Finance …
Persistent link: https://www.econbiz.de/10010899511
Cover Image
The Equal Opportunity Rule in Transfer of Control: A Contractual Model
Bruslerie, Hubert De La - HAL - 2010
The equal opportunity rule is seen as protecting investors in the event of a transfer of control. This rule is analyzed in a setting of information asymmetry and future private benefits between the new controlling shareholders and the outside investors. Both parties need to design a new implicit...
Persistent link: https://www.econbiz.de/10009650745
Cover Image
Equal opportunity rule vs. market rule in transfer of control: How can private benefits help to provide an answer?
Bruslerie, Hubert De La - HAL - 2013
Having been introduced in the European Union and in many other countries, the equal opportunity rule is seen as protecting investors in the event of a transfer of control. This rule should be analyzed in a context of appropriation of private benefits between the new controlling shareholders and...
Persistent link: https://www.econbiz.de/10010898881
Cover Image
The Problem of Financial Accounting Measurement in Italian Accounting Thought between the 19th and the 20th Century From “Exchange Value” to “Historical Cost”
Gonnella, Enrico - HAL - 2010
The main subject of the paper is the theory of accounting measurement as observed in its historical development. More notably, the research concerns theoretical concepts of such discipline, as developed by the Italian doctrine in a very specific age, that is, between the second half of the...
Persistent link: https://www.econbiz.de/10008792620
Cover Image
New Firm Formation and the properties of local knowledge bases: Evidence from Italian NUTS 3 regions
Colombelli, Alessandra; Quatraro, Francesco - HAL - 2013
firms in Italy is associated to the exploitation of well established technological trajectories grounded on competences …
Persistent link: https://www.econbiz.de/10011026219