The article is divided as follows: Section 1 is devoted to the budgetary aspects and performance indicators established for judicial justice within the LOLF framework. Section 2 discusses the conditions of the court management from the perspective of the appeal courts and first instance court...

The proliferation of reforms in public administration based on the principles and instruments of the “New Public Management” (NPM) have triggered protest from and collective action by many professional groups in various sectors (healthcare, education, justice, social work, research…) and...

From the outset, reform of regional health agencies in France, has been torn between two conflicting approaches: traditional state planning and the more recent New Public Management. In fact, the “Hôpital Patients Santé Territoires” (Hospital Patients Health Territories) bill juxtaposes...

The goodwill is, by nature, complex since this notion encompasses two realities: the first is an economic concept – the expected present value of economic profits – the second is an accounting aggregate – the excess of the acquirer’s purchase price over the fair values of the target’s...

The objective of the present paper is to study the accounting treatment of goodwill and practices concerning this intangible asset before the application of new international accounting standards. The empirical study is based on the analysis of 33 annual reports of French top companies listed on...

This article, which is based on the analysis of 33 CAC 40 French companies, tries to give an overall picture of intangible asset accounting methods on the eve of the advent of the new international accounting standards. Despite the varying differences in the recognition of intangible assets, the...

From 2005, European listed firms and many more around the world are required to adopt International Financial Reporting Standards (IFRS). The introduction of a uniform accounting system is expected to ensure greater comparability and transparency of financial reporting around the world. Over...

Accounting for intangible assets is the object of an intense debate between advocates of increasing the mandatory requirements and partisans of the current voluntary disclosure system. We provide empirical evidence allowing to discriminate between these two competing cases. Examining disclosure...

Accounting standards, and financial statements disclosed in accordance with these standards, aim to reduce information asymmetry between insiders and outsiders. So, in a context of external growth, Purchase Price Allocations’ works (PPA) may contribute to improve usefulness of financial...