Cet article propose une analyse de l’évolution et des déterminants des stratégies de dépôt de brevets et leur impact sur les systèmes de brevets. La motivation de cette recherche réside dans l’évolution des pratiques (rédaction et dépôt des demandes) au cours des 20 dernières...

The paper investigates whether the impact of the Single Market Program (SMP) on FDI inflows to Europe is different across member countries and tries to highlight potential explanations. One of them being related to countries’ specialization, the investigation is also conducted at the sector...

This paper studies the relationship between the size of the shadow economy and generalized trust, on a cross-section of countries, both developed and developing, and finds that it is significantly negative. That relationship is robust to controlling for a large set of economic, policy, and...

RF spoiling is a well established method to produce T1-weighted images with short repetition time gradient-echo sequences, by eliminating coherent transverse magnetization with appropriate RF phase modulation. This paper presents two novel approaches to describe signal formation in such...

The current debate in corporate taxation is focusing on leveling the tax playing field within the European Union for companies operating across-countries. However, tax burdens could also vary with the size of companies within the same country, raising the question whether large companies pay...

Prices of repudiated bonds are insightful but scarcely observed. Based on an original daily database, this paper compares the price evolution from January 6, 1916 to August 31, 1919 of a cross-listed (Paris and London) Tsarist bond repudiated by the Soviets on February 8, 1918. After its...

Inspired by an on-going empirical research on consumers and their tales about disruptive events they have faced in their life, this paper illustrates the value of using interpretative hermeneutics for analyzing consumption during these transformations. Such disruptive events are for instance:...

Farber, Gillet and Szafarz (2006) propose a general formula for the WACC in which the expected return on the tax shield appears explicitly. The classical Modigliani-Miller and Harris-Pringle WACC formulas for specific debt policies are then derived from the general formula after having...

Pyramids, cross-ownership, rings and other complex features inducing control tunnelling are frequent in the European and Asian industrial world. Based on the matrix methodology, this paper offers a model for measuring integrated ownership and threshold-based control, applicable to any group of...

This paper confirms presence of GARCH(1,1) effect on stock return time series of Vietnam’s newborn stock market. We performed tests on four different time series, namely market returns (VN-Index), and return series of the first four individual stocks listed on the Vietnamese exchange (the Ho...