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Effet de l’obligation de publier les honoraires d’audit sur les honoraires d’audit des exercices ultérieurs : Le cas français / Impact of the Public Fee Disclosure Requirement on S...

Chouaya, Adel - Université Paris-Dauphine

This study investigates the impact of the COB’s mandated public disclosure of audit fees on subsequent period audit … pricing. Our theoretical model predicts that the public disclosure of fees will lead to greater precision and reduced … dispersion (less variance) in subsequent period fees. Using the new fee disclosures in the first two disclosure years (2002 and …

Persistent link: https://www.econbiz.de/10008551620

Capital-investissement sur les marchés africans : existe-t-il des différences entre les critères d'investissement en Afrique et en Occident?

Nomo, Théophile Serge; Sridi, Mohamed; Hima, Laila - In: Revue Gestion 2000 : management & prospective 36 (2019) 6, pp. 73-99

Persistent link: https://www.econbiz.de/10012228553

Propagation des risques biotechnologiques : Le cas du maïs StarLink

Debuissy, Caroline - Centre Interuniversitaire de Recherche en Analyse des … - 2003

This document presents the StarLink corn case in four sections. The StarLink corn had been approved by the Environmental Protection Agency (EPA) in 1998 for use only in animal food and other non-alimentary industrial products, due to the potential human allergy reactions. But in September 2000,...

Persistent link: https://www.econbiz.de/10005838746