Forecasting the stock returns in the emerging markets is challenging due to their peculiar characteristics. These markets exhibit linear as well as nonlinear features and Conventional forecasting methods partially succeed in dealing with the nonlinear nature of stock returns. Contrarily,...

The present paper aims to provide empirical evidence regarding the impact of shareholder activism on earnings management. Specifically, it is focused on investigating the moderating role of an external governance mechanism such as external audit quality. Based on a sample of French companies...

This paper aims to analyse Generation Y consumers' preferences for, interest in and attitudes towards different formats of health warnings on wine labels in two countries with different legal approaches: France and Italy. A Discrete Choice Experiment was realized on a sample of 500 wine...

This paper re-examines the effects that adoption of the International Financial Reporting Standards (IFRS) has had on financial reporting of French listed firms. By analysing the 2004 financial statements of CAC 40 companies, we show that the transition to the IAS/IFRS has a significant impact...

In this study, we have explored various patterns of CSR disclosure amongst the listed French companies. We have made use of communicative approach, which combines stakeholder theory with the Habermas’ discourse ethics in order to offer better understanding of the dynamics of CSR disclosure....