Il semble difficile de dresser un portrait-type des organismes de normalisation. D'un pays à l'autre, ils diffèrent par leurs statuts, leurs missions et leurs modes de fonctionnement. Par ailleurs, dans un même pays, l'organisme de normalisation s'est transformé au fil du temps. Enfin,...

This research contributes to the problem of economic and accounting valuation of the assets reserves and resources in the extractive industry. It aims to answer the following question: What are the economic values of reserves and resources that are recognized by corporate accounting and what...

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...

Our research focuses on the relevance of the descriptive framework to the representation of decisional behavior aspects in financial instruments fair value models. This issue is analyzed in the case of stock options through three essays: The first paper gives rise to new behavioral factors...

Financial theory indicates that banks dependent on external resources and/or financially fragile have more difficulties in refinancing their operations of credit supply, due to the informational problems they face and/or they cause. In this context, this study tests the hypothesis that the...

À défaut de légitimité politique, le normalisateur comptable international s’est doté d’une légitimité procédurale et substantielle que la crise a mise à mal. Cet article fait la cri- tique de cette légitimité construite. Il montre en particulier que le due process est certes une...

Lacking political legitimacy, international accounting standardisation is founded on procedural and substantial legitimacies challenged by the current financial crisis. This article highlights the limits of the due process, that is, however transparent ; this process does not permit an effective...

Cet article souhaite expliquer à travers un exemple comment au XIXe siècle en Italie la normalisation de la correspondance administrative, entre le collectif dirigeant une grande entreprise agricole et le propriétaire de cette entreprise, structure l'entreprise et s'impose comme le dispositif...