Accounting numbers (and especially net income, equity or total assets) are based on conventions that are shaped by accounting standard setters. Elected choices result from a trade-off between the information needs of various stakeholders. This paper investigates how accounting choices meet the...

Based on evidence from press articles covering 39 corporate fraud cases that went public during the period 1992-2005, the objective of this paper is to examine the role of managers' behavior in the commitment of the fraud. This study integrates the fraud triangle (FT) and the theory of planned...

Nous examinons les conséquences économiques de l'utilisation de l'anglais dans le rapport annuel de sociétés de pays non-anglophones. Nous utilisons un échantillon de 113 sociétés qui commencent à publier un rapport annuel en anglais en plus d'un rapport annuel dans leur langue...

The dominance of English as a lingua franca in international business exchanges is so commonly accepted that there has been no investigation into the use of English as an external financial-reporting language in non-English-speaking countries. In this study we analyze the factors associated with...

The dominance of English as a lingua franca in international business exchanges is so commonly accepted that there has been no investigation into the use of English as an external financial reporting language in non-English speaking countries. In this study we analyze the factors associated with...