We consider a model where the central bank faces a credibility problem in its announcements, but also cares about its … credibility and, therefore, wants to make truthful announcements. We show that, although the central bank would be able to …

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

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 … comparative analysis (intergroup, intragroup and longitudinal) of the contents of the sustainable development reporting of pioneer …

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 …