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Exchange Rate Misalignments, Fiscal Federalism and Redistribution: How to Adjust in a Monetary Union

Duwicquet, Vincent; Mazier, Jacques; Saadaoui, Jamel - HAL - 2012

large heterogeneity. Exchange rate adjustments being impossible, they are very few alternative mechanisms. This situation …

Persistent link: https://www.econbiz.de/10010820762

Performativity and Information Technologies: An inter-organizational perspective

Vaujany, François-Xavier De; Carton, Sabine; … - HAL - 2012

illustrates that the various relationships between discourses about IT and the materiality of IT depend on the industry and its …

Persistent link: https://www.econbiz.de/10011025998

CORPORATE DISCLOSURE OF ENVIRONMENTAL CAPITAL EXPENDITURES: A TEST OF ALTERNATIVE THEORIES

Cho, Charles H.; Freedman, Martin; Patten, Dennis M. - HAL - 2009

spending amounts. We investigate, first, whether the disclosure appears to be a function of the materiality of the spending and …

Persistent link: https://www.econbiz.de/10008788985

Struggle over joint audit: on behalf of public interest?

Lesage, Cédric; Ratzinger, Sabine; Kettunen, Jaana - HAL - 2012

European Commission (EC 2011) has recently suggested joint audit - broadly defined as an audit where two independent auditors are jointly liable for the audit report - as a way a way to increase audit quality after the financial crisis and to mitigate audit market concentration, by enlarging the...

Persistent link: https://www.econbiz.de/10010898721

Transition to IFRS and value relevance in a small but developed market: A look at Greek evidence

Tsalavoutas, Ioannis; André, Paul; Evans, Lisa - HAL - 2009

adjustments resulting from standards curtailing previous creative accounting practices and was mainly driven by firms with lower …

Persistent link: https://www.econbiz.de/10008791493