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Accounting and the words to tell it: an historical perspective

Labardin, Pierre; Nikitin, Marc - Université Paris-Dauphine (Paris IX) - 2012

Persistent link: https://www.econbiz.de/10010861577

Editorial

Chabrak, Nihel - Université Paris-Dauphine (Paris IX) - 2005

Persistent link: https://www.econbiz.de/10010905170

Histoire et sciences de gestion : un essai de réflexion épistémologique

Praquin, Nicolas - Université Paris-Dauphine (Paris IX) - 2007

The purpose of this paper is to show the possible contributions of the history to management. In a first part, through imaginary dialogue founded on the respective works of two historians, the points of cohesion, discussion and rupture are exposed which characterize the epistemological and...

Persistent link: https://www.econbiz.de/10010905225

Actor-networks and the diffusion of management accounting innovations : a comparative study

Levant, Yves; Alcouffe, Simon; Berland, Nicolas - Université Paris-Dauphine (Paris IX) - 2008

This research is concerned with the diffusion of management accounting innovations viewed as a process of actor …-network building and translation. The aim is to better understand the nature of accounting change. Using Actor-Network Theory (ANT), we …

Persistent link: https://www.econbiz.de/10010905279

Brand valuation at the crossroad of researches in Accounting, Finance, Management Control and Marketing

Farjaudon, Anne-Laure - Université Paris-Dauphine (Paris IX) - 2005

Persistent link: https://www.econbiz.de/10010905285

Etat de l'art des recherches en sciences comptables en Tunisie

Damak-Ayadi, Salma; Faker Klibi, Mohamed - Université Paris-Dauphine (Paris IX) - 2006

In this paper, we tried to present a literature review of accounting researches in Tunisia during the ten last years …

Persistent link: https://www.econbiz.de/10010905319

Earnings conservatism and earnings management

Jeanjean, Thomas; Garcia Lara, Juan Manuel - Université Paris-Dauphine (Paris IX) - 2003

analyse the differences in earnings conservatism across accounting regimes. …

Persistent link: https://www.econbiz.de/10010905396

Intellectual capital disclosures in the annual reports: a comparative study of the Indian and Australian IT-corporations

Bhasin, Madan; Shaikh, Junaid M. - In: International Journal of Managerial and Financial Accounting 3 (2011) 4, pp. 379-402

The omission of IC information may adversely influence the quality of decisions made by shareholders, or lead to material misstatements. This study attempts to provide an insight into the style of IC disclosures done by the IT-sector corporations from India and Australia. We conducted a...

Persistent link: https://www.econbiz.de/10009352427

Accounting valuation in nineteenth-century French bankruptcies

Labardin, Pierre - Université Paris-Dauphine (Paris IX) - 2013

The purpose of this article is to study accounting valuation practices in French bankruptcies following enactment of … receiver, and the creditors – was built up through accounting valuation practices. The outcome of this analysis provides an … insight into accounting valuation practices in nineteenth-century France and a better understanding of the self-interest of …

Persistent link: https://www.econbiz.de/10010752113

Card bases payment mode - an accounting perspective: a comparison between credit card and debit card payment systems in India

Bhatia, Leena; Jain, Bindu - In: International Journal of Managerial and Financial Accounting 5 (2013) 1, pp. 33-44

goods and services and this can undoubtedly offer some distinct advantages as far as accounting and business is concerned … accounting system to incorporate the customers' choice. Studies show that followed by the slowdown, Indians continued to spend …

Persistent link: https://www.econbiz.de/10010669569