Bien qu'elle soit encore assez peu usitée, la notion de capital immatériel représente une source non négligeable de création de valeur au sein des réseaux bancaires.Trois composantes distinctes mais interconnectées entre elles, sont à l'origine de ce concept.

Purpose: This paper aims to analyze the differences in the efficiency of public accounting firms across both firms and countries in the post-Sarbanes-Oxley world. It also investigates the issues surrounding the dynamics of their efficiency gaps. Design/methodology/approach: This study uses...

Assymetric information associated with issues of transparency, governance and the country's financial, economic and political organization make it difficult to price bonds issued by sovereign entities. Where asymmetric information and corporate debt are concerned, the literature suggests that...