Cette communication se concentre sur le cas du comité de normalisation de comptabilité de la Chine (CASC), qui a agi en 2006 de permettre l'utilisation de la méthode de mise en commun des intérêts pour les fusions dans certaines circonstances. Pourtant, cette méthode a été explicitement...

In 2006, the China Accounting Standards Committee (CASC) issued its Statement No. 20, which permits both the purchase and pooling of interests (or merger) method of accounting for business combinations. The decision of the CASC in Statement No. 20 stands in contrast to the decisions taken by the...

Purpose: The purpose of this paper is to study on the pricing of China railway company under the background of diversified property rights, especially the pricing of the parallel line system that belong to different owners. Design/methodology/approach: Through theoretical analysis of the main...

We examine whether political corruption impedes mergers and acquisitions (M&As) decisions. Using a comprehensive sample of Chinese firms, we find that corruption has a substantial, negative relation with the firm acquisitiveness. Further evidence suggests that the impact is more pronounced when...

Purpose: The purpose of this paper is to study on the pricing of China railway company under the background of diversified property rights, especially the pricing of the parallel line system that belong to different owners. Design/methodology/approach: Through theoretical analysis of the main...

Biondi et al. (2012) develop an analytical model to examine the emergent dynamic properties of share market price formation over time, capable to capture important stylized facts. These latter properties prove to be sensitive to regulatory regimes for fundamental information provision, as well...

Al fine di accompagnare l'introduzione di una forma sostenible di reddito universale di cittadinanza, questa contribuzione avanza una proposta di riforma monetaria basata su una moneta di decumulo. Questa valuta, digitale e transitoria, avrebbe come effetto di eludere la natura sperequativa e...