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Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model
Stolowy, Hervé; Richard, Jacques; Ding, Yuan - Université Paris-Dauphine (Paris IX) - 2008
Britain, the United States, Germany, and France) and covers more than a century, starting in 1880. We explain that all these …
Persistent link: https://www.econbiz.de/10011074616
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Management Control Systems : Germany and France facing the North American Model: some insights for research
Bouquin, Henri; Schwarz, Rainer - Université Paris-Dauphine (Paris IX) - 2006
relationship we take a historical perspective. We compare the evolution of Management Control in Germany and France and relate it … to the North American concept. We also stress the concept of community that influenced historically in Germany and France …
Persistent link: https://www.econbiz.de/10010708994
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Notional Defined Contribution : A Comparison of the French and the German Point Systems
Legros, Florence - Université Paris-Dauphine (Paris IX) - 2003
requirement can be fulfilled. Germany has adopted a method to correct the excessive generosity of the scheme with what the author …
Persistent link: https://www.econbiz.de/10011071970
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Processus d’institutionnalisation de la démocratie industrielle et crises sociales en France et en Allemagne à la fin des années 1960
Giraud, Olivier; Tallard, Michèle; Vincent, Catherine - Université Paris-Dauphine (Paris IX) - 2007
The work comparing the French and the German industrial relations systems usually contrasts the French state interventionism with the German tradition of an autonomous partnership among strong actors. These stereotypes might however be challenged by a further comparative analysis of the business...
Persistent link: https://www.econbiz.de/10011072726
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A study of the Potential Effects of the Conversion to Euro
Desmet, Pierre - Université Paris-Dauphine (Paris IX) - 2002
equipment in two countries, one with a big conversion rate (Spain), and one with a small conversion rate (Germany). Observes a … money illusion effect is observed with an increase in intention to buy when the prices are expressed in euros in Germany but …
Persistent link: https://www.econbiz.de/10011166560
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The concept of fair value in French and German accounting regulations from 1673 to 1914 and its consequences for the interpretation of the stages of development of capitalist accou...
Richard, Jacques - Université Paris-Dauphine (Paris IX) - 2005
At the dawn of the 21st century, the appearance of fair value accounting is often presented as, if not a revolution, at least an innovation. The present article on the history of "value" as used in German and French accounting regulations from 1673 to 1914 will show that although valuation at...
Persistent link: https://www.econbiz.de/10010905387
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La diffusion des comités d'audit aux Etats-Unis et en France : une étude comparative
Thiéry-Dubuisson, Stéphanie - Université Paris-Dauphine (Paris IX) - 1998
been created only recently in France, they are set up for the same reasons as in the United States. Directors' shortcomings …
Persistent link: https://www.econbiz.de/10010708158
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Contribution of aggregate and sectoral shocks to the dynamics of inventories : an empirical study with french and american data
Jacques, Jean-François; Salem, Mélika Ben - Université Paris-Dauphine (Paris IX) - 1999
The aim of this paper is the identification of structural shocks which affect the dynamics of sectoral inventories, through an analysis of the forecasting error variance decomposition. This identification is achieved using the American and French time series of aggregate production, sectoral...
Persistent link: https://www.econbiz.de/10010708365
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Qu'est-ce qu'une "bonne" contribution ?
Berland, Nicolas; Stolowy, Hervé; Piot, Charles - Université Paris-Dauphine (Paris IX) - 2012
Persistent link: https://www.econbiz.de/10011072026
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Convergence of the Disciplinary Processes of Accounting Organizations? A Comparison Between the United States and France
Garmilis, Ghislaine; Stokes, Leonard - Université Paris-Dauphine (Paris IX) - 2007
accounting profession of two countries considered as extremely different: the United States and France. Baker et al. (2005 … States, while a mix of legalism and corporatism in France. If this interpretation seems mostly accurate, the paper suggests … United States and in France. As a matter of fact, it appears that beyond differences, those countries are fairly close in …
Persistent link: https://www.econbiz.de/10011074281