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The financial crisis has revealed the dysfunction of all banking and financial regulatory mechanisms. Prudential regulation failed to prevent the meltdown. Market discipline neglected to send any warning signals. Internal control was seriously undermined by doubtful dealings, in France as...
Persistent link: https://www.econbiz.de/10010635228
In an upstream supply chain dedicated to the mass production of customized products, many sources create production instability: the level and structure of production in the final assembly line, variability of lead times, quality issues, packaging and loading constraints on transportation,...
Persistent link: https://www.econbiz.de/10010821238
In an upstream supply chain dedicated to the mass production of customized products, many sources of production instability can be identified: the level and structure of the production of the final assembly line, the variability of lead times, the quality issues, packaging and loading...
Persistent link: https://www.econbiz.de/10010899362
In an upstream supply chain (USC) dedicated to the mass production of customized products, decentralized management is possible and performing in the steady state, if all the links that precede the final assembly line use periodic replenishment policies. These policies require appropriate safety...
Persistent link: https://www.econbiz.de/10010899747
Le reporting social et environnemental est devenu en une décennie un instrument majeur et hybride de gouvernement du … entreprises. La Global Reporting Initiative est en la matière un référentiel incontournable, largement réapproprié par les …
Persistent link: https://www.econbiz.de/10008792792
and ecosystem services from a management accounting perspective. Secondly, after discussing the corporate reporting … changes in business accounting and reporting standards. Because this would imply significant changes in business information …
Persistent link: https://www.econbiz.de/10008793760
L'approche du rôle du conseil d'administration adoptée à partir des concepts du gouvernement d'entreprise tend à privilégier une vision de l'entreprise très orientée vers les actionnaires. L'information à destination des administrateurs apparaît alors comme devant permettre...
Persistent link: https://www.econbiz.de/10008924893
La comptabilité a depuis longtemps été interpellée pour jouer un rôle de régulateur macroéconomique. Avec le reporting …
Persistent link: https://www.econbiz.de/10008789431
analysts extrinsic rewards on reporting, thereby inducing them to prefer high short term benefits to the detriment of long term …
Persistent link: https://www.econbiz.de/10008836790
establishment of financial reporting in 1921 and the development in 1927 of a financial statement whose conceptual foundations were …
Persistent link: https://www.econbiz.de/10009368181