The globalization of financial markets has required the use of common reporting standards, notably the IFRSs. These are impacting the accounting systems of many countries. However, accounting systems are also often used for national tax reporting. This creates a divergence in the reporting needs...

Conventional wisdom indicates that the growth of credit may not materialize if credit rates remain capped by usury laws, as had long been the case in France. France therefore abolished usury ceilings on loans to microenterprise in an effort to increase financing for microenterprises. This should...

This study looks at the trajectory of dual career entrepreneurs and their motivation for change. It brings out organizations, personal and family related motivations for change. It is found that few entrepreneurs are motivated by money, and the relationship with money is generally instrumental...

Type of Paper: Exploratory, descriptive, case study Objectives: In the wake of the global crisis, the role of the financial markets is being questioned and new forms of social innovations focusing on stakeholder governance and cooperation are being experimented. This paper looks into one such...

One way by which microentrepreneurs can increase their ability to take debt is to take equity alongside, thus respecting prudent ratios and reducing stress. But microequity has not developed in most of the developing world. At the same time, since 1983, microequity has been started in France...