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Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model
Ding, Yuan; Richard, Jacques; Stolowy, Hervé - HAL - 2008
Britain, the United States, Germany, and France) and covers more than a century, starting in 1880. We explain that all these …
Persistent link: https://www.econbiz.de/10009151311
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Les questions budgétaires dans l'Union européenne : enjeux et perspectives du fédéralisme budgétaire
Barbier-Gauchard, Amélie - HAL - 2006
regard de celui d'un certain nombre de fédérations budgétaires parmi lesquelles les Etats-Unis, le Canada et la Suisse afin d …
Persistent link: https://www.econbiz.de/10008793894
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Does Inflation Targeting Improve Fiscal Discipline? An Empirical Investigation
Tapsoba, Rene - HAL - 2011
Based on panel data of 58 countries, of which 22 Inflation Targeters and 36 non Inflation Targeters, over the period 1980-2003, this paper highlights the effect of Inflation Targeting – IT- on Fiscal Discipline –FD-. We make four contributions to the literature. Firstly, by applying the 2SLS...
Persistent link: https://www.econbiz.de/10008794278
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Dessaisissement et décentralisation portuaires : analyse comparative Canada-France
Gouvernal, E.; Debrie, Jean; Slack, B.; Comtois, C. - HAL - 2006
Il s'agit d'étudier, dans le domaine du transport des marchandises, les modifications institutionnelles et réglementaires et les évolutions qu'elles provoquent dans la stratégie des acteurs, tant privés que publics, ainsi que les modifications induites sur les territoires . Le travail sur...
Persistent link: https://www.econbiz.de/10008788811
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How do Japanese and French firms in steel industry address the institutional change and the globalization? Employment adjustment and age management in a downsizing context
Lanciano, Emilie; Nitta, Michio - HAL - 2010
comparative analysis on two steel plants, localised in France and in Japan. We will examine changes that have occurred in labour … and industrial relations and human resource development in two steel industry plants after the 1980s, in Japan and in … France. The paper presents the intermediate results of a comparative research on new dynamics of labour markets in France and …
Persistent link: https://www.econbiz.de/10008788841
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Why is the gender wage gap in Japan so large compared with France? : a comparison based on decomposition analysis
Hori, Haruhiko; Nohara, Hiroatsu - HAL - 2006
countries : France, an industrialized country where the disparities between sexes are outstandingly small, and Japan, where they … markets in Japan and France. When it comes to the gender wage gaps, it is necessary to take the general structure of wages and … collected in Japan and France. Decomposion analysis is carried out in order to identify the types of factors mainly responsible …
Persistent link: https://www.econbiz.de/10008790464
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"Skills and Qualifications at the Core of the Relationship between Resources and Employment"
Perez, Coralie; Pericas, Joan Miquel Verd - HAL - 2004
This chapter examines the relations between training, skills, credentials and the wage in France, Spain and the United …
Persistent link: https://www.econbiz.de/10008791917
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The Evolution of French and British Labour Market Segmentation : 1982-2001
Valette, Aline - HAL - 2005
This paper aims at studying the modification of French and British labour market segmentation from years 1980's to 2000's. Based on a multiple correspondence analysis using national labour force surveys in 1982-83 and 2001, we bring to light the evolution from a ternary structure of these...
Persistent link: https://www.econbiz.de/10010821146
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Quantitative easing works: Lessons from the unique experience in Japan 2001-2006
Girardin, Eric; Moussa, Zakaria - HAL - 2010
Japanese monetary policy during the "lost" decade and quantify the effect of quantitative easing on Japan's activity and prices …
Persistent link: https://www.econbiz.de/10008794832
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Mandatory environmental disclosures by companies complying with IAS/IFRS: The case of France, Germany and the UK
Barbu, Elena; Dumontier, Pascal; Feleagă, Niculae; … - HAL - 2011
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 …
Persistent link: https://www.econbiz.de/10009393791