Most accounting researches seem to agree in some or all of the following functions of accounting information …, we undertake a discussion of the management accounting’s functions for managers as detailed in management accounting … second. The second part of this research suggests that management accounting would be perceived by the managers of large …

The article shows a surprising way of how management consultant's daily practices play a role in managers' decisions … information transmission and the ambiguity of this latter.In fact, our field studies show that management consultants realize … daily marginal transgressions of confidentiality rules. They favour the transmission to competitors of useful information …

A firm chooses a price and the product information it discloses to a consumer whose tastes are privately known. We …

quality information, price information, and horizontal match information. Equilibrium is unique whenever advertising is … information. For a given quality level, as a function of consumer visit costs, first quality information is disclosed, then price … information and then horizontal product information are added to the advertising mix. Some suggestive evidence is provided from …

Improved consumer information about horizontal aspects of products of similar quality leads to better consumer matching …, though, the higher-quality (and hence larger) firm's price falls with more information, so both effects benefit consumers … imparts more information, therefore helps consumers. Although it also improves the profitability of the small firm, overall …

and many others, information processing has become a key for surviving and competitive advantage reaching. The relevance … and use of information has not always been considered as a relevant question for strategy making. Indeed, in classical … economy equilibrium model, information is considered as complete and perfect, which implies that companies cannot get an …

liquidity and return (ex post). The information asymmetry and price support hypotheses are studied in the two first parts of the …