liquidity, perception of information reliability and relevance. We use an experimental design: 181 MBA students are asked to … perception of expected profit (Gain versus Loss) and the firm's business risk (Low versus High). In the case of Limited (resp … case. These consequences vary with the environment (expected profit and risk). …

-off between reliability and relevance, two characteristics of financial reporting that the IASC/IASB Conceptual Framework does not … of IFRS's Conceptual Framework and to have a more critical perspective. The answer to the question of the choice between …

validity and the reliability of the Occupational Stress Indicator (OSI) for use in France. The OSI is a diagnostic research … the OSI and investigate the reliability as well as the convergent and discriminant validity for six of its scales - Mental … showed statistically good reliability through Cronbach's α. The seventh scale, Locus of control, showed a lower and …

This paper studies the impact of service frequency and reliability on the choice of departure time and the travel cost … service reliability, as expected. It does not necessarily decrease with service frequency, however. We derive the value of … service headway (VoSH) and the value of service reliability (VoSR), which measure the marginal effect on the expected travel …

validity and the reliability of the Occupational Stress Indicator (OSI) for use in France. The OSI is a diagnostic research … the OSI and investigate the reliability as well as the convergent and discriminant validity for six of its scales - Mental … showed statistically good reliability through Cronbach's α. The seventh scale, Locus of control, showed a lower and …

historical cost - the current basis for the measurement of a company's income statement and valuation of its assets and … fair value in the measurement of financial instruments, but the IASB also prescribes it for investment properties (IAS 40 …

gestionnaires et hommes d'affaire. Mots-clés : action, intérêt, parties-prenantes, profit. …