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TITRE : L'ART ORATOIRE DANS LE DOMAINE COMPTABLE INDUIT-IL UN RISQUE SPECIFIQUE ?
Compin, Frédéric - HAL - 2003
La présentation de l'information comptable a pris le pas sur l 'élaboration des comptes, générant à la fois un risque actionnarial de surréaction à l'annonce des résultats prévisionnels et définitifs, un risque salarial d'incompréhension sur la portée réelle du résultat net...
Persistent link: https://www.econbiz.de/10008923079
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IMAGE FIDELE ET PROVISIONS POUR RISQUES ET CHARGES
Honore, Aline - HAL - 2000
fiable des risques en comptabilité à travers les provisions pour risques et charges Dans ce cadre, le concept d'image fidèle …
Persistent link: https://www.econbiz.de/10009004221
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Dynamic models of residential segregation: Brief review, analytical resolution and study of the introduction of coordination
Goffette-Nagot, Florence; Jensen, Pablo; Grauwin, Sébastian - HAL - 2009
level of tax is sufficient under certain circumstances to significantly reduce segregation. We then investigate the effect of …
Persistent link: https://www.econbiz.de/10008793080
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Efficiency inducing taxation for polluting oligopolists: the irrelevance of privatization
Claude, Denis; Tidball, Mabel - HAL - 2010
tax is shown to be independent of the weight the privatized firm puts on social welfare. The optimal tax rule, the …
Persistent link: https://www.econbiz.de/10010635208
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Comparing and combining energy saving policies : Will proposed residential sector policies meet French official targets ?
Giraudet, Louis-Gaëtan; Guivarch, Céline; Quirion, … - HAL - 2011
This paper assesses the impact of French policies for residential space-heating energy consumption, both enacted (tax … anticipated (carbon tax, retrofitting obligation). It uses a hybrid energy-economy model incorporating specific features of energy … but, with the exception of carbon tax, generate a rebound effect ; (ii) interactions among instruments are roughly …
Persistent link: https://www.econbiz.de/10011026211
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Edgeworth and Lindahl-Foley equilibria of a general equilibrium model with private provision of pure public goods
Florenzano, Monique; Mercato, Elena L. Del - HAL - 2006
In this paper, we propose a definition of Edgeworth equilibrium for a private ownership production economy with (possibly infinitely) many private goods and a finite number of pure public goods. We show that Edgeworth equilibria exist whatever be the dimension of the private goods space, and can...
Persistent link: https://www.econbiz.de/10010750403
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Bargaining over public goods
Davila, Julio; Eeckhout, Jan; Martinelli, César - HAL - 2008
In a simple public good economy, we propose a natural bargaining procedure whose equilibria converge to Lindahl allocations as the cost of bargaining vanishes. The procedure splits the decision over the allocation in a decision about personalized prices and a decision about output levels for the...
Persistent link: https://www.econbiz.de/10010750409
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General equilibrium
Florenzano, Monique - HAL - 2007
Unlike partial equilibrium analysis which study the equilibrium of a particular market under the clause "ceteris paribus" that revenues and prices on the other markets stay approximately unaffected, the ambition of a general equilibrium model is to analyze the simultaneous equilibrium in all...
Persistent link: https://www.econbiz.de/10010750449
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Politics and the geographic allocation of public funds in a semi-democracy. The case of Ghana, 1996 - 2004
Andre, Pierre; Mesplé-Somps, Sandrine - HAL - 2010
The body of literature on purely democratic countries can sometimes fail to explain the behavior of government in semi-democratic African countries. Empirical and theoretical political economic papers find that public funds target ruling party supporters and swing districts. Our results,...
Persistent link: https://www.econbiz.de/10010753932
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Social Fragmentation and Public Goods Revisiting the Olson's Effect in Uttar Pradesh and Bihar
Bros, Catherine - HAL - 2009
A vast recent literature has stressed social fragmentation's negative impact on the provision of public goods. This is a key issue, given that public goods availability has been reckoned as crucial to economic development, while developing countries' societies often exhibit high degrees of...
Persistent link: https://www.econbiz.de/10010738478