From 2005, European listed firms and many more around the world are required to adopt International Financial Reporting Standards (IFRS). The introduction of a uniform accounting system is expected to ensure greater comparability and transparency of financial reporting around the world. Over...

Industrialization and the constant flow of technical innovation at the end of the nineteenth century significantly altered the structure of corporate balance sheets, in which assets became increasingly important. These changes in the technical environment resulted in a greater need for external...

L’introduction des normes IFRS sur le traitement comptable des actifs incorporels, dont le poids ne cesse de croître au sein des états financiers. Une étude théorique et empirique compare le traitement comptable des actifs incorporels selon les normes françaises et internationales. Les...

The five Universal Exhibitions held in Paris between 1855 and 1900 share the particularity of having been, unlike their British counterparts, financed first wholly, then in part, by the Government. Public financing led to public finance principles (budgetary and public accounting) being applied...

This article aims at highlighting the issue of recognition and valuation of assets in the relationship between earnings management and financing choices. This issue has been addressed from a historical approach. The use of history is justified by the characteristics of the period: opening...

Theoretical explanations of the decision to outsource typically range from functionalism (search for efficiency) to institutionalism (search for legitimacy). Up to date, most empirical studies on the subject have been carried out relying on secondary data sources and are generally inspired by...