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Some characteristics of an equity security next-year impairment
Azzaz, Julien; Loisel, Stéphane; Thérond, Pierre-Emmanuel - HAL - 2013
. More generally, our study paves the way for applications of nancial mathematics techniques to accounting issues related to …
Persistent link: https://www.econbiz.de/10010821393
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Some characteristics of an equity security next-year impairment
Azzaz, Julien; Loisel, Stéphane; Thérond, Pierre-Emmanuel - HAL - 2014
. More generally, our study paves the way for applications of nancial mathematics techniques to accounting issues related to …
Persistent link: https://www.econbiz.de/10010899015
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A Note on fair Value and Illiquid Markets
Guegan, Dominique; Merhy, Chafic - HAL - 2010
We present in this paper a method to extract fair prices from observable prices in an illiquid market. The dynamics of fair prices have a general form encompassing random walks. In fact, only a part of a movement in price is assumed to reflect fundamental changes, the rest is considered to be...
Persistent link: https://www.econbiz.de/10010549072
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EVALUATION A LA JUSTE VALEUR. UN NOUVEAU MODELE COMPTABLE ?
Bernheim, Yves; Escaffre, Lionel - HAL - 1999
Les objectifs de cette communication sont : § de rechercher quand et comment la notion de juste valeur a été introduite comme concept comptable d'abord puis comme règle d'évaluation ensuite ; § d'examiner, de façon plus détaillée, son application opérationnelle au cas des instruments...
Persistent link: https://www.econbiz.de/10009001255
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The Pure Logic of Accounting: A Critique of the Fair Value Revolution
Biondi, Yuri - HAL - 2011
When international accounting standards were renamed to become international financial reporting standards, this seemed … to imply that accounting no longer needed to exist, but rather had to be reconsidered as a part of financial … accounting is not academic. Accounting principles constitute a primary way that the creation and allocation of business incomes …
Persistent link: https://www.econbiz.de/10008835382
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An Experiment in the Economic Consequences of Additional Disclosure: The Case of the Fair Value of Unlisted Equity Investments
Ding, Yuan; Jeanjean, Thomas; Lesage, Cédric; Stolowy, … - HAL - 2009
We investigate the economic consequences of additional disclosure about assets with no active market in terms of liquidity, perception of information reliability and relevance. We use an experimental design: 181 MBA students are asked to value 24 investments. We manipulate the level of...
Persistent link: https://www.econbiz.de/10008791819
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El euro, una moneda incompleta : amenazas pendientes y posibles soluciones
Ponsot, Jean-François - HAL - 2013
Para superar la crisis, los Estados miembros de la zona euro se han embarcado en el camino de la austeridad fiscal y la … búsqueda de la competitividad. Esta política es un callejón sin salida. Las crisis financieras y bancarias se suceden, las …
Persistent link: https://www.econbiz.de/10010820679
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How does external debt impact democratization? Evidence from developing countries
Combes, Jean-Louis; OUEDRAOGO, Rasmané - HAL - 2014
In this paper we empirically discuss whether or not external debt affects country's governance. Indeed, indebted countries need some political governance reforms in order to send out a positive signal to international financial community and investors; and so improving business climate. However,...
Persistent link: https://www.econbiz.de/10010899443
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Labour Market Policies in Times of Crisis: A Comparison of the 1992-1993 and 2008-2010 Recessions
Erhel, Christine; Levionnois, Charlotte - HAL - 2013
periods of crisis (1992-1993 and 2007-2009). The results indicate that the level of reactivity of labour market expenditure …
Persistent link: https://www.econbiz.de/10011025603
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From Formal Subsumption to General Intellect: Elements for a Marxist Reading of the Thesis of Cognitive Capitalism, in Historical Materialism
Vercellone, Carlo - HAL - 2007
Since the crisis of Fordism, capitalism has been characterised by the ever more central role ofknowledge and the rise …
Persistent link: https://www.econbiz.de/10010750713