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...

Accounting tools and procedures played a significant role in the development of the modern State, in the implementation of democracy and in its operation. This paper sets out to illustrate several aspects of this long term relationship by examining the French example. We firstly look at two...