This study is interested in the relationship between firm's characteristics (R&D intensity, industry, American or British stock market listing, R&D accounting method used, and size) and its strategy of communication on its R&D activities. We have analyzed annual reports of firms belonging to the...

Le contrôle de gestion d’une innovation est une problématique délicate, et pour certains insoluble, en particulier lorsque le développement de nouveaux produits ou services s’appuie sur des technologies dont le modèle économique est peu connu. Toutefois, l’article présente un cadre...

(VF)Selon les règles comptables françaises, les sociétés ont la possibilité de « capitaliser » leurs frais de R&D sous certaines conditions. En analysant les rapports annuels 2000 des sociétés non financières appartenant à l’indice SBF 250, nous avons tenté de comprendre pourquoi...

Information processing filters out the noise in data but it takes time. Hence, low precision signals are available before high precision signals. We analyze how this feature affects asset price informativeness when investors can acquire signals of increasing precision over time about the payoff...

We develop a three stage game model composed of a regulator and two firms. These firms compete on the same market where they offer the same homogeneous good, and can invest in R&D to lower their emission/output ratio. By means of a tax per-unit of pollution and a subsidy per-unit of R&D level,...

We develop a three stage game model composed of a regulator and two firms. These firms compete on the same market where they offer the same homogeneous good, and can invest in R&D to lower their emission/output ratio. By means of a tax per-unit of pollution and a subsidy per-unit of R&D level,...

We develop a three stage game model composed of a regulator and two firms. These firms compete on the same market where they offer the same homogeneous good, and can invest in R&D to lower their emission/output ratio. By means of a tax per-unit of pollution and a subsidy per-unit of R&D level,...

We develop a three stage game model composed of a regulator and two firms. These firms compete on the same market where they offer the same homogeneous good, and can invest in R&D to lower their emission/output ratio. By means of a tax per-unit of pollution and a subsidy per-unit of R&D level,...

This paper relates to the experimental draft of the model of collaborative management of ICT practices for use in SME, developed as part of a project of the Centre de Recherche Public Henri Tudor. This model aims to propose to SME an optimized management of their respective information system in...

The aim of this paper is to describe the national innovation system (NIS) in Morocco. Technological inputs (R & D, number of researchers, number of students in science and technology etc.) and the institutional organization of research are discussed. INS in the Moroccan case is characterized by...