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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...
Persistent link: https://www.econbiz.de/10010707767
Dans les économies modernes, il est communément admis que la valeur économique d’une entreprise reflète, pour une grande part, celle de ses actifs immatériels représentés par les brevets, par les marques, par la réputation ou par le capital organisationnel. Parallèlement, confrontés...
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Medias and Consultants give importance to the fraud question: is it due to significant change in this matters, and new professional technologies, and new academic analysis?
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The compliance function, today a cornerstone of the control system in place within financial services providers, acts as an «instant legislator» that produces norms when legal or regulatory texts do not match practical contexts faced by market operators. Compliance officers can be described as...
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The AFEP-MEDEF corporate governance code amended in 2013 introduces the say on pay principle, which grants shareholders the right to vote on executive remuneration at annual general meetings. This paper aims at reviewing the studies undertaken in countries that have established this principle...
Persistent link: https://www.econbiz.de/10010757434
Africa has been hard hit by the international crisis. Initially exogenous and above all financial, it has exacerbated various internal crises already present in the region. Like the DRC, which is a test case in many respects, Africa could experience severe setbacks that could cancel out the...
Persistent link: https://www.econbiz.de/10010742293
This article undergoes two objectives. First, it aims at understanding the relationship between the managerial activism and customers satisfaction as part of the evolution of governance marked by the the value passage of shareholder to a kind of partnership value. Second, it addresses the...
Persistent link: https://www.econbiz.de/10010747578