This study distinguishes from previous research works on the area of IFRS First Time Adoption (FTA) impact by its completeness and its homogeneity. As regards completeness, it is based on observations stemming from an exhaustive data base of 483 not-financial listed groups, namely Banque de...

The objective of this research is to know if there are distances between the expectations of the stakeholders and the information disclosed by the firm on the nuclear risk in its annual report. First of all, I wonder about the motives which lead companies to disclose environmental information,...

This article tries to show, with an historical and sociological analysis of the reglementary texts, that the traditional German accounting intends not only to protect the creditors but also to favour the long term interests of the managers and the "big" sharesholders at the detriment of the...

Purpose – The Renewable Energy Directive (RED) is a specific example of life cycle assessment (LCA) applied to legislative measures that have far-reaching implications for economic operators. This paper aims to analyze LCA limitations for biofuels based on RED from an environmental accounting...

La première partie a pour objet de montrer les multiples conceptions de comptabilité correspondant aux différentes théories du développement durable. La deuxième partie passe en revue les exemples les plus marquants des grands types de comptabilités environnementales