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Should Financial Statements Represent Fairly or be Relevant?

Burlaud, Alain - HAL - 2013

-off between reliability and relevance, two characteristics of financial reporting that the IASC/IASB Conceptual Framework does not … "fair representation" and "relevance" cannot be purely technical due to the fact that the information produced shapes the …

Persistent link: https://www.econbiz.de/10010899749

An Experiment in the Economic Consequences of Additional Disclosure: The Case of the Fair Value of Unlisted Equity Investments

Ding, Yuan; Jeanjean, Thomas; Lesage, Cédric; Stolowy, … - HAL - 2009

liquidity, perception of information reliability and relevance. We use an experimental design: 181 MBA students are asked to …

Persistent link: https://www.econbiz.de/10008791819

Economic Properties of Recognized Intangibles under Domestic Accounting Standards: Evidence from European Capital Markets

Casta, Jean-François; Ramond, Olivier; Escaffre, Lionel - HAL - 2008

This study investigates whether European firms reporting under domestic GAAPs exhibit major differences while examining the relationship between their economic (financial, operating and competitive) performance and their recognized intangible investment (RII). Using a five-European-country...

Persistent link: https://www.econbiz.de/10011025567

The economic analysis of social norms: A reappraisal of Hayek's legacy

Festré, Agnès; Garrouste, Pierre - HAL - 2009

This paper is organized as follows : First we show that the reference to the notion of group selection is coherent with the other parts of Hayek's thought. Second we develop the idea that recent works in terms of the emergence and evolution of social norms corroborate in part Hayek's theses in...

Persistent link: https://www.econbiz.de/10010738529

Public transport reliability and commuter strategy

Monchambert, Guillaume; Palma, André De - HAL - 2014

This paper addresses the two-way implication between punctuality level of public transport and commuter behavior. We consider a modal competition between public transport and an alternative mode. Commuters may choose different strategies to minimize their journey cost. In particular, when the...

Persistent link: https://www.econbiz.de/10010930068

French version of he Occupational Stress Indicator (OSI): Preliminary study on reliability and validity assessment

Steiler, Dominique - HAL - 2003

validity and the reliability of the Occupational Stress Indicator (OSI) for use in France. The OSI is a diagnostic research … the OSI and investigate the reliability as well as the convergent and discriminant validity for six of its scales - Mental … showed statistically good reliability through Cronbach's α. The seventh scale, Locus of control, showed a lower and …

Persistent link: https://www.econbiz.de/10010549073

Public transport reliability and commuter strategy

Monchambert, Guillaume; Palma, André De - HAL - 2013

Persistent link: https://www.econbiz.de/10010899645

The value of service reliability

Benezech, Vincent; Coulombel, Nicolas - HAL - 2013

This paper studies the impact of service frequency and reliability on the choice of departure time and the travel cost … service reliability, as expected. It does not necessarily decrease with service frequency, however. We derive the value of … service headway (VoSH) and the value of service reliability (VoSR), which measure the marginal effect on the expected travel …

Persistent link: https://www.econbiz.de/10010821095

French version of he Occupational Stress Indicator (OSI): Preliminary study on reliability and validity assessment

Steiler, Dominique - HAL - 2003

Persistent link: https://www.econbiz.de/10008796010