This article provides a comprehensive review of the conceptual formation and explanation within International Financial Reporting Standards (IFRS)-based financial accounting research. The mandatory adoption of IFRS by the European Union (EU) on 1 January 2005 resulted in an increase in the...

This article provides a comprehensive review of the conceptual formation and explanation within International Financial Reporting Standards (IFRS)-based financial accounting research. The mandatory adoption of IFRS by the European Union (EU) on 1 January 2005 resulted in an increase in the...

The purpose of this paper is twofold: first, to survey the statistical models of stock returns that have been suggested in the finance literature since the middle of the twentieth century; second, to examine under the prism of the contemporary philosophy of science, which of the aforementioned...

The purpose of this paper is to introduce the reader within the framework of the scientific works of Léon-H. Dupriez, leveraging on the contributions gathered in the current issue of Reflets et Perspectives. The survey looks into the different aspects of the publication. The first section is...

The purpose of this paper is twofold: ?rst, to survey the statistical models of stock returns that have been suggested in the ?nance literature since the beginning of the twentieth century; second, to examine under the prism of the contemporary philosophy of science, which of the aforementioned...