Purpose - The purpose of this paper is to study the information content of intangible assets under IAS/IFRS when compared to Local GAAP for European listed companies. Design/methodology/approach – The paper employs multivariate regression models for a sa

This paper studies the factor of competitive conditions of conventional and Islamic banks operating in the same market in the MENA region. We determine the level of competitiveness between the two types of banks by using the PR-H statistic of Panzar and Ross (1987) and the Lerner index. Our...

Abstract. This paper focuses on the transmission of bank liquidity shocks in loan and deposit in emerging markets. First, we attempt to identify the factors that affect the credit strategy of foreign banks in emerging countries. Second, we test whether depositors do exert market discipline on...

The empirical evidence suggests that firms in high-tech industries exhibit high stock return volatility. In this paper, we conceive of the R&D investment intensity as a possible explanation for the stock volatility behavior in these industries. We suggest that R&D activities generate information...

This article is about the existence of potential differences in access to venture capital between serial entrepreneurs (who have founded several businesses, either one after the other or simultaneously) and new entrepreneurs (who create a business for the first time). Even though the empirical...

The concept of "Business Model" emerged from the mid 90s with the rise of eCommerce and more generally of the "new economy". The mutations responsible of its development are technological, economic and regulatory. Then, the concept of business model was built by successive additions and...

Have IFRS improved the information content of intangible? The case of French companies listedIAS/IFRS are presumed to provide more uniform and relevant information which reflect the financial position and the assets of firm. In this article, we are studying the information content of intangible...

Technological innovation is not exclusive to great industrial groups. Sometimes, innovative and dynamic companies emerge in high-tech sectors and constitute a serious threat for some industry giants. However, the high reactivity of these small companies is generally impaired by problems of...

This article questions the impact of contest « Challenge Projets d’Entreprendre » on entrepreneurial intention of students, but also its real contribution to the creation of innovative firms as motivation and stimulation factors. The results confirm its role of «awakening» among students,...

The most import effect of ICT on the tourism sector is on distribution because it involves exchanges, during all the stages of sales, between suppliers, intermediaries and clients that can be dematerialized. Thus, Internet has changed the structure of intermediation in this industry with the...