juste valeur. Le " Framework " de l'IASB définit le capital de l'entreprise comme étant monétaire ou physique. Chacune de … ces conceptions du capital conduit à retenir des conventions d'évaluation adaptées pour la juste valeur des actifs et …

This empirical analysis aims at assessing the effect of the economic climate and the intensity of capital utilisation … on companies' capital retirement behaviour. It is conducted using individual company data, as well as original data on … database is, to our knowledge, unique for the empirical analysis of the intensity of capital utilisation on firms' capital …

This note shows that, with pre-set price and capital decisions of firms facing uncertainty and financial market … imperfections, price, mark up and the expected degree of capacity utilization (resp. capital) decreases (resp. increases) with the …

In this paper we examine the impact of tied aid on capital accumulation and welfare in the presence of a quota on … and therefore reduce the stock of capital. In the presence of a strong production externality from capital accumulation …

On propose une lecture critique de l'ouvrage Le Capital au XXIème siècle (Seuil, 2013) de Thomas Piketty. …

linkbetween contributions and benefits has an impact on the level of capital per capita if and only if there are inequalities of …

perception of foreign products while the rental rate of capital declines as long as the location of capital remains unchanged …. However, when capital is mobile, the developing country hosts more and more capital at the expense of the developed country as …

Les travaux de Polanyi et Veblen permettent de comprendre quelques mécanismes du Capital comme imago. Ils s … participent de la projection d'un Capital idéal dans les sociétés passées. …

The capital market in Böhm-Bawerk's Positive Theory of Capital appears at several places. The last chapter of the book … ``enormous market''. The capital market is a macroeconomic system, the nature of which we try to assess. …