The object of this contribution is to address the question of the ownership of the firm. Both law and economics shape representations of the world: law focuses on " rules and justice; economics focuses on efficiency and allocation. They describe" " common situations and ""objects'' such as firms...

We aim at giving a general view of the context in which appears the latest accounting evolutions, linked with the actual financialization of the financial market. Isn’t there a risk that the new IFRS standards and their concern about transparency and comparability impoverish the information by...

L’introduction depuis le 1er janvier 2005 des normes IAS/IFRS entraîne des remous compréhensibles dans la communauté des analystes financiers, légitimement interpellés par la nécessité d’appréhender correctement des comptes annuels établis selon un référentiel dont...