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The regulation of statutory auditing: an institutional theory approach
Baker, C. Richard; Bédard, Jean; Hauret, Christian Prat dit - In: Managerial Auditing Journal 29 (2014), pp. 371-394
the Sarbanes-Oxley Act of 2002 in the USA by comparing the regulatory structures for auditing in the USA, France and … structures for statutory auditing have changed in the period since the passage of the Sarbanes-Oxley Act. The USA, France and …Purpose –This paper aims to examine the recent evolution of the regulation of statutory auditing since the passage of …
Persistent link: https://www.econbiz.de/10010795398
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Global pharmaceutical pricing strategies: profit implications of price discounting
Longo, Christopher J. - In: International Journal of Economics and Business Research 2 (2010) 6, pp. 447-460
Global pharmaceutical pricing strategies have been debated in published literature; however, these debates have not accounted for the differences in elasticity of demand between the public, private and cash paying markets. A mathematical model is presented that explores several plausible...
Persistent link: https://www.econbiz.de/10008755174
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Annales de comptabilité approfondie et révision : DECF Épreuve No 6
Caspar, Bernard - 1997 - 15. éd.
Persistent link: https://www.econbiz.de/10004320514
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Institutionalisation of XBRL in the USA and UK
Abdullah, Aminah; Khadaroo, Iqbal; Shaikh, Junaid - In: International Journal of Managerial and Financial Accounting 1 (2009) 3, pp. 292-304
This paper examines the institutionalisation of extensible business reporting language (XBRL) in the USA and UK. It … between the two countries. XBRL seems to have taken deeper root in the USA than the UK primarily because of the relatively …
Persistent link: https://www.econbiz.de/10005048660
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Institutionalisation of XBRL in the USA and UK
Abdullah, Aminah; Khadaroo, Iqbal; Shaikh, Junaid - In: International Journal of Managerial and Financial Accounting 1 (2009) 3, pp. 292-304
This paper examines the institutionalisation of extensible business reporting language (XBRL) in the USA and UK. It … between the two countries. XBRL seems to have taken deeper root in the USA than the UK primarily because of the relatively …
Persistent link: https://www.econbiz.de/10008461129
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Minorités et état
Guillaume, Pierre (contributor) - 1986
Persistent link: https://www.econbiz.de/10004661401
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On the causal relationship between trade-openness and government-size: evidence from OECD countries
Molana, Hassan; Montagna, Catia; Violato, Mara - In: International Journal of Public Policy 7 (2011) 4/5/6, pp. 226-249
The compensation hypothesis predicts a positive causation from international economic openness to the size of the public sector, as governments step in to perform a risk mitigating role to counterbalance the increasing exposure to external risk and the economic dislocations caused by growing...
Persistent link: https://www.econbiz.de/10010670287
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Identificarea metodelor internaţionale de stimulare a dezvoltării întreprinderilor mici şi mijlocii şi posibilităţile de aplicare a lor în Republica Moldova
Cinic, Liliana; Cociug, Victoria - In: Analele Academiei de Studii Economice a Moldovei 6 (2008), pp. 302-307
Persistent link: https://www.econbiz.de/10003805638
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Le temps des ruptures. - 1986. - 158 S.
Lakehal, Mokhtar - nouv. éd
Persistent link: https://www.econbiz.de/10000709950