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Analysing brokers' expertise : did analysts fully anticipate the impact of IFRS adoption on earnings ? The European evidence

Aubert, F.; Dumontier, Pascal - HAL - 2009

Since 2005, all European Union listed firms comply with IFRS. The resulting mandatory changes in accounting methods have substantially affected reported earnings. Using the factSet/JCF database that collects 2005 earnings forecast based on both IFRS and local GAAP for a set of European listed...

Persistent link: https://www.econbiz.de/10008790308

Diagnostic du cinéma européen

Ethis, Emmanuel - HAL - 2002

Face à la dénonciation de la domination du cinéma américain en Europe et aux débats récurrents en France autour de l …' “ exception culturelle ”, Claude Forest nous livre dans son ouvrage Economies contemporaines du cinéma en Europe, un ensemble d …

Persistent link: https://www.econbiz.de/10008791277

Economic implications of corporate financial reporting in brazilian and european financial markets

Benetti, C. - HAL - 2010

perceptions of financial officers, financial analysts and auditors, using Europe as a proxy for a highly developed capital market …

Persistent link: https://www.econbiz.de/10008791590

Assessment of and prospects for research on knowledge management in Europe

Fernandez, Valérie; Isaac, Henri - HAL - 2007

This research notes aims at assessing the research policy in the knowledge management field conducted by the EU during the last decades. this article highlights the results from this research but also points out the lacks of this research program.

Persistent link: https://www.econbiz.de/10008793068

Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe

André, Paul; Filip, Andrei; Paugam, Luc - HAL - 2013

We study the effect of the mandatory adoption of IFRS in Europe in 2005 on conditional conservatism. To capture …

Persistent link: https://www.econbiz.de/10010820448