environmental disclosure regulations (i.e. France and the UK) report more on environmental issues than do firms domiciled in … countries with weakly constraining regulations (i.e. Germany). This suggests that national regulations strongly impact IFRS …

France and Germany rely on different historic, religious, administrative and political traditions. In spite of these … fundamental differences which should structure the non profit sector of every country, according to the theory of social origins … differences remain however: a higher rate of membership and a more important weight of the foundations in Germany …

efforts have far lower success rates than selective ones. Using primary data collected both in France and Germany, we …

primary data collected in France and Germany, we show that the decision is strongly influenced by both internal (i.e., asset …

Britain, the United States, Germany, and France) and covers more than a century, starting in 1880. We explain that all these … precisely, it relates a balance sheet theory, which distinguishes four phases in accounting treatment for goodwill, to the shift …

et la théorie économique. Une première partie met en évidence ce qui est susceptible d'expliquer la pérennité de la … recherche historique. L'accent se trouve ainsi placé sur l'“effet d'oubli” qu'engendrent les mutations de la théorie économique … à expliquer l'ancrage réciproque d'une théorie et d'une histoire de la pensée économique dont les enjeux ne sont ni dans …

sample period is split in two: before and after the MFI implemented France's regulatory EUR 10,000 loan ceiling. In the first …

of the swine-origin A (H1N1) 2009 pandemic, we use an interactive study among the general public in the South of France …