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The internally generated goodwill as an aggregation of interacting asset
Casta, Jean-François; Paugam, Luc; Stolowy, Hervé - Université Paris-Dauphine (Paris IX) - 2011
Persistent link: https://www.econbiz.de/10010861546
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Les entreprises françaises doivent se mobiliser sur les IFRS
Casta, Jean-François; Marteau, Patrice - Université Paris-Dauphine (Paris IX) - 2006
Persistent link: https://www.econbiz.de/10010905078
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Grounded theory : quels usages dans les recherches en contrôle de gestion ?
Berland, Nicolas; Joannides, Vassili - Université Paris-Dauphine (Paris IX) - 2008
The present paper draws on the main issues in the production of scientific knowledge based upon grounded theory in management accounting research. This piece of work is a bibliographic study confronting grounded theory practices with the expectations of its founders (Glaser et Strauss, 1967; Strauss...
Persistent link: https://www.econbiz.de/10010905116
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Le Crédit Lyonnais d'Henri Germain et la représentation comptable
Praquin, Nicolas - Université Paris-Dauphine (Paris IX) - 2005
Persistent link: https://www.econbiz.de/10010905407
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An Explanation of the Nature of Internally Generated Goodwill Based on Aggregation of Interacting Assets
Stolowy, Hervé; Paugam, Luc; Casta, Jean-François - Université Paris-Dauphine (Paris IX) - 2011
Persistent link: https://www.econbiz.de/10010706511
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Non-additivity in accounting valuation: Internally generated goodwill as an aggregation of interacting assets
Casta, Jean-François; Stolowy, Hervé; Paugam, Luc - Université Paris-Dauphine (Paris IX) - 2011
In this paper we propose a new method to explain the creation and measure the value of internally generated goodwill (IGG). Our method is based on the idea that firm value is affected by interactions between assets used in combination to conduct business. This novel approach contrasts with the...
Persistent link: https://www.econbiz.de/10010706635
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La comptabilité, aux frontières de l'organisation : un instrument de la stratégie entrepreneuriale
Praquin, Nicolas - Université Paris-Dauphine (Paris IX) - 2004
Persistent link: https://www.econbiz.de/10010706848
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Incertitude et comptabilité
Casta, Jean-François - Université Paris-Dauphine (Paris IX) - 2009
Persistent link: https://www.econbiz.de/10010707941
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Determining a Consistent Set of Accounting and Financial Reporting Standards: A Research Note Based on the IASB-FASB Conceptual Framework Revision Project
Le Manh, Anne; Ramond, Olivier - Université Paris-Dauphine (Paris IX) - 2011
2008, this paper identifies and discusses three major concerns about the way accounting and financial reporting standards … Conceptual Framework?; (2) For whom and for which needs are accounting and financial reporting standards made?; and (3) What … information set should financial reporting provide? While examining prior literature, we show that the perceived need of a …
Persistent link: https://www.econbiz.de/10010708823
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Determining a Consistent Set of Accounting and Financial Reporting Standards A Research Note Based on the IASB-FASB Conceptual Framework Revision Project
Ramond, Olivier; Le Manh, Anne - Université Paris-Dauphine (Paris IX) - 2011
three major concerns about the way financial reporting standards should be determined: (1) What is the role a Conceptual … Framework?; (2) For whom and for which needs are accounting and financial reporting standards made?; and (3) What information … set should financial reporting provide? We show that the perceived need of a Framework has resulted in practice in weak …
Persistent link: https://www.econbiz.de/10010708883