The 1998-2001 was a hot period for IPOs' on the French New Market. This financial market was dedicated to High Technology Firms, and many of them were belonging to Internet sector. As they raise huge amounts of cash, this paper tries to lay out how this cash has been used for

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

(VF)Les actions des sociétés de la «nouvelle économie» ont été valorisées, à l’époque de la bulle «Internet», à des niveaux remarquablement élevés. Cette étude tente de cerner le comportement des actionnaires initiaux, notamment ceux des sociétés Internet, au moment de...