This paper analyzes the literature concerning models of endogenous mergers. Traditional models of exogenous mergers … analyze mergers as isolated phenomena. However, some empirical facts about M&A don't seem to be explained in this literature … can give more reliable predictions. In order to better understand the literature, we describe it in two points. First, we …

establishment of financial reporting in 1921 and the development in 1927 of a financial statement whose conceptual foundations were …

reporting and the universities. Implications : Future research incorporating the study of sustainable development reporting … development reporting by (and within) French universities. Theoretical background, approach taken and methods of analysis : To … (Ansari et al, 2010) allow us to analyze the adoption and diffusion of sustainable development reporting. We have conducted …

La comptabilité a depuis longtemps été interpellée pour jouer un rôle de régulateur macroéconomique. Avec le reporting …

Les entreprises cotées communiquent des informations à leurs investisseurs institutionnels au travers de leur reporting … financière et des systèmes de reporting des entreprises cotées. Il en ressort des différences de qualité au sein de l …

Le reporting social et environnemental est devenu en une décennie un instrument majeur et hybride de gouvernement du … entreprises. La Global Reporting Initiative est en la matière un référentiel incontournable, largement réapproprié par les …

and ecosystem services from a management accounting perspective. Secondly, after discussing the corporate reporting … changes in business accounting and reporting standards. Because this would imply significant changes in business information …