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The concept of fair value in French and German accounting regulations from 1673 to 1914 and its consequences for the interpretation of the stages of development of capitalist accou...
Richard, Jacques - Université Paris-Dauphine (Paris IX) - 2005
At the dawn of the 21st century, the appearance of fair value accounting is often presented as, if not a revolution, at least an innovation. The present article on the history of "value" as used in German and French accounting regulations from 1673 to 1914 will show that although valuation at...
Persistent link: https://www.econbiz.de/10010905387
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Management Control Systems : Germany and France facing the North American Model: some insights for research
Bouquin, Henri; Schwarz, Rainer - Université Paris-Dauphine (Paris IX) - 2006
relationship we take a historical perspective. We compare the evolution of Management Control in Germany and France and relate it … to the North American concept. We also stress the concept of community that influenced historically in Germany and France …
Persistent link: https://www.econbiz.de/10010708994
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Women during Recessions in France and Germany. The Gender Biases of Public Policies
Eydoux, Anne - In: Revue de l'OFCE N° 133 (2014) 2, pp. 153-188
This article explores the gender biases of recessions and policy responses they have entailed in France and Germany in … the 2000s. During the Great Recession, France experienced a significant rise in both female and male unemployment. Germany … impaired by austerity measures and structural reforms, especially in Germany. While recovery plans and labour market policies …
Persistent link: https://www.econbiz.de/10011187041
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Notional Defined Contribution : A Comparison of the French and the German Point Systems
Legros, Florence - Université Paris-Dauphine (Paris IX) - 2003
requirement can be fulfilled. Germany has adopted a method to correct the excessive generosity of the scheme with what the author …
Persistent link: https://www.econbiz.de/10011071970
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Processus d’institutionnalisation de la démocratie industrielle et crises sociales en France et en Allemagne à la fin des années 1960
Giraud, Olivier; Tallard, Michèle; Vincent, Catherine - Université Paris-Dauphine (Paris IX) - 2007
The work comparing the French and the German industrial relations systems usually contrasts the French state interventionism with the German tradition of an autonomous partnership among strong actors. These stereotypes might however be challenged by a further comparative analysis of the business...
Persistent link: https://www.econbiz.de/10011072726
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Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model
Stolowy, Hervé; Richard, Jacques; Ding, Yuan - Université Paris-Dauphine (Paris IX) - 2008
Britain, the United States, Germany, and France) and covers more than a century, starting in 1880. We explain that all these …
Persistent link: https://www.econbiz.de/10011074616
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A study of the Potential Effects of the Conversion to Euro
Desmet, Pierre - Université Paris-Dauphine (Paris IX) - 2002
equipment in two countries, one with a big conversion rate (Spain), and one with a small conversion rate (Germany). Observes a … money illusion effect is observed with an increase in intention to buy when the prices are expressed in euros in Germany but …
Persistent link: https://www.econbiz.de/10011166560