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The Governance and disclosure of the Firm as an Enterprise Entity
Biondi, Yuri - HAL - 2009
economics, accounting, and law. The firm is then understood as a managed dynamic system, characterized by different structures … organization, and knowledge within the firm). Accordingly, the accounting system is an integral part of this framework, one that … demonstrates the joint implications of economic, accounting, and legal matters within the firm. In a business affair fraught with …
Persistent link: https://www.econbiz.de/10008790526
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Financial Disclosure and the Board: Is Independence of Directors Always Efficient
Reberioux, Antoine; Biondi, Yuri; Pierpaolo, Giannoccolo - HAL - 2009
In listed companies, the Board of directors is the ultimate responsible of information disclosure. The "conventional wisdom" considers independence of directors as the essential attribute to improve the quality of that disclosure. In a sense, this approach subordinates expertise to independence....
Persistent link: https://www.econbiz.de/10008791759
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Criticisms of capitalism, budgeting and the double enrolment: Budgetary control rhetoric and social reform in France in the 1930s and 1950s
Berland, Nicolas; Chiapello, Eve - HAL - 2009
20th century. This framework simultaneously encompasses the dissemination of a new accounting practice, the …
Persistent link: https://www.econbiz.de/10008792572