'introduction du comprehensive income dans le cadre du projet Performance Reporting au regard des critères de qualité de l'information … normes de reporting de la performance financière. Intitulé à l'origine « Performance Reporting » et se référant à une … performance : le résultat net, le résultat opérationnel et le comprehensive income. Nous mettons empiriquement en évidence : (1 …

information, equilibria are efficient, and we determine the degrees of specialization under which the specialized insurers are …

This Paper analyses the effect of a possible takeover on information flows and on the terms of trade in business … on the performance of takeover targets and trade credit. …

We develop a dynamic model in which traders have differential information about the payoff of the risky asset and trade … the risky asset with proportional transaction costs. Firstly, trading volume provides useful information on the asset …

expected utility preferences. A decision maker is faced with an information structure represented by a filtration. We show that …

When an incumbent firm is in charge of a distribution network, it accumulates information on the state of the network …. This `common value' information creates a winner's curse during auctions for renewing the concession. The municipality …

Radner (1968) proved existence of a competitive equilibrium for differential information economies with finitely many …