We examine the consequences on impairment testing disclosures of auditor-pair choice made by French listed companies … where two (joint) auditors are required by law. Managers are likely to manipulate impairment-testing disclosures since it … provide evidence that combination of Big 4 / non-Big 4 auditors generate higher impairment-related disclosures levels whereas …

(MFIs), dedicated to persons partially or totally excluded from the banking sector, have therefore developed special lending … business plan, whereas the second type, mainly monthly guaranteed benefit income recipients totally excluded from the banking … activity.. One of our key results is that being either poor, socially excluded or deprived from banking resources is not a sine …

banking system. For that purpose, we consider an overlapping generation model with endogenous growth. There is horizontal … differentiation and imperfect competition in the banking sector. Macro-economic shocks affect the return on capital and, together with … the expectations of depositors, condition the stability of the banking sector. We specify to what extent deposit insurance …

Book review of a selection of Jean-Baptiste Say's principal writings on money and banking …

competitive, and the output market can be either com- petitive or oligopolistic. First, we de…ne the condition for which banking …

In the first section we discuss the Wicksellian origins of Schumpeter's and Hayek's approaches to money and banking in …

electronic payments on the banking system. Studying such an impact allows us to spotlight the money creation function held by …

treatments ofthe banking system and its effects on economic productive structures then allows to see in anew light the …