insight into accounting valuation practices in nineteenth-century France and a better understanding of the self-interest of …

Considers the contribution of Attilio da Empoli to the theory of value and distribution and especially his contribution … to the theory of monopolistic competition. During the 1920s a lively discussion developed about the link between the cost … “representative firm”. In this context, Attilio da Empoli contributed two monographs with the declared intent to provide a new theory …

relies on unverifiable fair value estimates (e.g., goodwill). From a simple game theory model, we demonstrate that a Big-4 …

Using a sample of firms from France, where the law requires use of two auditors, we examine the effect of auditor pair … conservatism, i.e., impairment loss. We use game theory to demonstrate that pairs of Big 4 auditors facing similar incentives are …

political and economic history of the 20th century, associating accounting practices and the capitalist institutions of a given …

Many researchers in management or in history of management often work on best sellers whereas the interest of such …

examined through accounting works listed in the Union Catalogue of France whose titles contain the terms ‘accounting’ or …