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Determinants of local population growth and economic development in France between 1990 and 2006
Abildtrup, Jens; Hilal, Mohamed; Piguet, Virginie; … - In: Revue d'économie régionale & urbaine : RERU 1 (2018), pp. 91-127
Persistent link: https://www.econbiz.de/10011862910
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Les déterminants de la stratégie de « capitalisation » des frais de recherche et développement en France
Ding, Yuan; Stolowy, Hervé; Tenenhaus, Michel - In: Revue Finance Contrôle Stratégie 7 (2004) 4, pp. 87-106
(VF)Selon les règles comptables françaises, les sociétés ont la possibilité de « capitaliser » leurs frais de R&D sous certaines conditions. En analysant les rapports annuels 2000 des sociétés non financières appartenant à l’indice SBF 250, nous avons tenté de comprendre pourquoi...
Persistent link: https://www.econbiz.de/10005111216
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The influence of agricultural support on sale prices of french farmland: a comparison of different subsidies, accounting for the role of environmental and land regulations
Latruffe, Laure; Piet, Laurent; Dupraz, Pierre; Mouel, … - Département Sciences Sociales, Agriculture et … - 2013
a positive but relatively small capitalisation effect of the total subsidies per hectare. We found evidence that … agricultural subsidies capitalised at least to some extent. However, the magnitude of such a capitalisation depends on the region …-aside premiums significantly capitalise into land price, while single farm payments have a significant positive capitalisation impact …
Persistent link: https://www.econbiz.de/10010780458
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" CAPITALISATION " DES FRAIS DE R&D EN FRANCE : DETERMINANTS ET PERTINENCE
Ding, Yuan; Stolowy, Hervé - HAL - 2003
Selon les règles comptables françaises, les sociétés ont la possibilité de " capitaliser " leurs frais de R&D sous certaines conditions. En analysant les rapports annuels 2000 des sociétés non financières appartenant à l'indice SBF 250, nous avons tenté de comprendre pourquoi certaines...
Persistent link: https://www.econbiz.de/10008923071
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The influence of various agricultural subsidies on sale prices of French farmland
Latruffe, Laure; Piet, Laurent; Dupraz, Pierre; Le … - European Association of Agricultural Economists - EAAE - 2014
a positive but relatively small capitalisation effect of the total subsidies per hectare. The magnitude of … capitalisation depends on the region, the type of subsidy, and the location of the plot in a nitrate surplus zone or not. Only land … capitalisation impact only for plots located in a nitrate surplus zone. …
Persistent link: https://www.econbiz.de/10011125024
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The influence of agricultural support on sale prices of French farmland: A comparison of different subsidies, accounting for the role of environmental and land regulations
Latruffe, Laure; Piet, Laurent; Dupraz, Pierre; Mouël, … - International Agricultural Trade Research Consortium - IATRC - 2013
a positive but relatively small capitalisation effect of the total subsidies per hectare. We found evidence that … agricultural subsidies capitalised at least to some extent. However, the magnitude of such a capitalisation depends on the region …-aside premiums significantly capitalise into land price, while single farm payments have a significant positive capitalisation impact …
Persistent link: https://www.econbiz.de/10011068456