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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

The Future of Key Actors in the European Research Area

Akrich, Madeleine; Miller, Riel - HAL - 2007

multiplying the number of effective research platforms in Europe may miss a key part of tomorrow's research agenda. The in … improving the production and use of research in Europe, this report recommends new policies aimed at accelerating the … development of emergent forms and sources of research. The policy message is that Europe must move beyond industrial …

Persistent link: https://www.econbiz.de/10008790481

Nuisible ou gibier ? Une analyse économique de la chasse des grands animaux en France

Ropars-Collet, Carole; Goffe, Philippe Le - HAL - 2009

Les espèces de grand gibier sont considérées à la fois comme des ressources et des nuisibles : valorisées par les chasseurs et responsables de dommages économiques collectifs. L'article se propose de caractériser l'optimum collectif en mobilisant le cadre de l'économie des ressources...

Persistent link: https://www.econbiz.de/10010898837

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