La norme IAS 1 : Présentation des états financiers vient de faire l'objet d'une révision dont les résultats ont été rendus publics le 6 septembre 2007 par l'IASB. L'IASB avait communiqué courant 2006 un projet préliminaire de révision et avait encouragé les organismes et personnes...

Cet article présente la question du développement de l'audit externe des collectivités publiques par les cabinets privés. Il s'attache à comparer les résultats obtenus par un audit juridictionnel classique de la Chambre Régionale des Comptes et ceux obtenus par un audit mené par un...

In this paper we analyze the performance of cities under the angle of the productivity by developing a comparative analysis based on the benchmarking and the best observed practices. We consider in this paper ninety seven French cities. The first objective is to succeed in revealing the best...

Tourism is destructive toward host communities and their natural environment. However, the general attitude of society toward the environment is hanging, and consequently, people are developing an appreciation for the value of responsible travel. Alternative forms of tourism have been conceived,...

L'objet de cet article est d'étudier la nature et la fonction de l'échange d'information entre opérateur privé, autorité délégante et parties prenantes dans les concessions de ports de plaisance. Partant de l'opposition théorique entre théories contractuelles et l'école des conventions...

There is currently an increase in the media attention given to yachting harbour management. Some of these harbours have existed since the 1960s and yet, it is only recently that problems have arisen between public and private partners. This paper presents the case of leisure harbours and designs...

Research into the inter-organizational relationship (IOR) is proliferating. In several social science disciplines, such as economy, strategy, organizational and management research the IOR has become a topic of substantial importance. Accounting researchers have been slow to explore the control...

This paper aims to connect two strands of the venture capital literature: the inter-relationships among venture capitalists (VCs) on the one hand, and between VCs and their funds providers on the other hand. It examines the existence of a relationship between type of fund provider and skill...

De nombreux travaux soutiennent que les CVCs (Corporate Venture Capitalists) financent des investissements ayant une rentabilité moindre que les IVCs (Independent Venture Capitalists). Plusieurs explications sont avancées. La plus fréquente est que les CVCs, assurés d'un refinancement...

The purpose of this study is to prepare a diffusion model of the new international accounting standards known as the IFRS (International Financial Reporting Standards). This model fits within the neo-institutional conceptual framework; more specifically, we used the DiMaggio/Powell analytical...