Dans les économies modernes, il est communément admis que la valeur économique d’une entreprise reflète, pour une grande part, celle de ses actifs immatériels représentés par les brevets, par les marques, par la réputation ou par le capital organisationnel. Parallèlement, confrontés...

Accounting standards, and financial statements disclosed in accordance with these standards, aim to reduce information asymmetry between insiders and outsiders. So, in a context of external growth, Purchase Price Allocations’ works (PPA) may contribute to improve usefulness of financial...

In 2003, the IASB and the US FASB formed a Joint International Group (JIG) whose objective was to carry out a project originally untitled « Performance Reporting » establishing new international financial reporting standards for performance reporting. By envisaging the use of a comprehensive...

This study examines the effects of customer satisfaction on analysts' earnings forecast errors. Based on a sample of analysts following companies measured by the American Customer Satisfaction Index (ACSI), we find that customer satisfaction reduces earnings forecast errors. However, analysts...

This chapter examines the relation between corporate governance mechanisms and operating performance and liquidity risk within the specific environment of West African Economic and Monetary Union (WAEMU) banks. The implementation of well-known western corporate governance mechanisms in emerging...

Les principes et les règles comptables qui régissent l'élaboration et la présentation des états financiers d'une entreprise (ou d'un groupe) ont pour objet de réduire l'incertitude et l'imprécision qui affectent la mesure du résultat et de la situation financière. Les managers disposent...