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CONTRATS DE VENTE COMPORTANT UNE CLAUSE DE RESERVE DE PROPRIETE
MARCELA, BENGESCU; RALUCA, BENGESCU - In: Annals of Faculty of Economics 3 (2009) 1, pp. 753-757
The present paper starts from the classic rule of the Fiscal Code, according to which the delivery operation is the transferring of the right to dispose as a real proprietor. In fact, the transmission of the goods from the seller to the buyer has as a dir
Persistent link: https://www.econbiz.de/10008511795
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Quelle structure des connaissances dans la recherche française en comptabilité, contrôle et audit ? Une étude bibliométrique de la revue CCA sur la période 1995-2004.
Chtioui, Tawhid; Soulerot, Marion - Université Paris-Dauphine - 2006
structure of the accounting research. …
Persistent link: https://www.econbiz.de/10008532542
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Systemes Comptables Dans Le Contexte De La Mondialisation
Hutanu, Loredana Oana - In: CES Working Papers 5 (2013) 3, pp. 388-397
La comptabilité joue un rôle important dans les politiques économiques nationales et internationales et analysées dans le contexte de la mondialisation économique, l’harmonisation des normes comptables, a donné lieu au fil du temps, a une source continue de controverse. L'évolution de...
Persistent link: https://www.econbiz.de/10012017086
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False news, informational efficiency, and price reversals
Dugast, Jérôme; Foucault, Thierry - 2015
Information processing filters out the noise in data but it takes time. Hence, low precision signals are available before high precision signals. We analyze how this feature affects asset price informativeness when investors can acquire signals of increasing precision over time about the payoff...
Persistent link: https://www.econbiz.de/10010499565
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When organizations deinstitutionalize control practices : a multiple-case study of budget abandonment
Becker, Sebastian D. - 2015
Drawing on a framework of deinstitutionalization, this study explores the abandonment of budgeting through a multiple-case study of four companies. The findings illustrate how a number of antecedents to deinstitutionalization acted in each setting and show that abandonment was only achieved...
Persistent link: https://www.econbiz.de/10010499572
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Exploring the role of instruments in the transformation of logics : the case of socially responsible investment
Arjaliès, Diane-Laure - 2014
The purpose of this article is to explore the role of instruments in the transformation of institutional logics and their associated practices at the micro level. Based on an ethnographic study, this article compares two working groups — one responsible for equity and the other for...
Persistent link: https://www.econbiz.de/10010499699
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La mesure d'impact et l'Investissement Socialement Responsable (ISR) : Un tour d'horizon (Impact Measurement and Socially Responsible Investing (SRI): An Overview)
Arjaliès, Diane-Laure; Bouchet, Vincent; Crifo, Patricia; … - 2021
French abstract: Après plusieurs dizaines d’années de travaux, la recherche académique sur l’information non financière a désormais atteint un certain niveau de maturité. La littérature a néanmoins eu tendance à s’intéresser essentiellement aux liens entre performance...
Persistent link: https://www.econbiz.de/10013249424
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Forschungs- und Entwicklungskosten nach neuem Rechnungslegungsrecht - Sind diese Kosten als Aufwände oder als Aktiven zu erfassen? (Accounting for Research and Development Costs Un...
Mueller, Lukas - 2015
English Abstract: The New Swiss Accounting Code provides no specific rule for the accounting of research and … the requirements of the asset definition of Article 959 Section 2 CO. Based on modern accounting and economics research … article are proposing a rule on how R&D costs should be treated under Swiss Accounting Law: First, research costs ought to be …
Persistent link: https://www.econbiz.de/10013031779
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Des usages du passé en gestion : L’exemple des manuels comptables (XVIII e – XXe siècles).
Labardin, Pierre - Université Paris-Dauphine
an example of the first one: it is about the use of past in the accounting handbooks of the 18th century at nowadays. It …
Persistent link: https://www.econbiz.de/10009393923
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De la genèse du nouveau Conseil National de la Comptabilité (2007) : un cas d’isomorphisme institutionnel ?.
Colasse, Bernard; Pochet, Christine - Université Paris-Dauphine - 2009
deux institutions dont l'architecture a pu inspirer ses concepteurs, le Financial Accounting Standards Board (FASB) et l …This article proposes an interpretation of the reform of the French accounting standards setter initiated by the … Accounting Standards Board (FASB) and the French Autorité des Marchés Financiers (AMF). It appears that the new CNC clearly steps …
Persistent link: https://www.econbiz.de/10009364616