En se fondant sur la variation des cours boursiers affectant les sociétés de l'indice CAC40, le présent article examine les réactions du marché français consécutives à l'annonce officielle par Enron et Worldcom de la falsification de leurs comptes. L'étude montre qu'en situation d'une...

[eng] This article is based upon the analysis of two samples of french industrial and trading companies whose accounts have been studied over a nine years period, clearly affected by high inflation rates.. Meeting financial requirements induced by growing needs for working capital seems to have...

Purpose: The purpose of this study is to examine the proper structure for the integrated reporting of hi-tech knowledge-based organizations (KBOs); in particular, the authors evaluate the appropriateness of the concept and elements of integrated reporting for hi-tech KBOs....