In June 2006, shortly after the Accounting Standards Board (AcSB) announced that Canada would be adopting International Financial Reporting Standards (IFRS), the Canadian Academic Accounting Association sponsored a session entitled “International Financial Reporting Standards Are Coming: Are...

This study investigates the joint effect of corporate ownership and board of directors’ diversity configurations on the success of strategic mergers and acquisitions (M&A) decisions. Board diversity is defined as the extent to which its demographic diversity as measured by the culture,...

(VF)Cette étude empirique a pour objet de vérifier s’il existe une relation entre la structure de propriété et la qualité de la communication financière des entreprises françaises. Nos résultats indiquent que la relation entre la dilution de l’actionnariat et la qualité des...