(VF)À partir d'un échantillon de 56 changements de dirigeant au sein d'entreprises françaises cotées entre 2000 et 2005, la nature et les facteurs explicatifs des choix comptables effectués par le dirigeant sortant sont analysés. L'étude des accruals discrétionnaires montre que les...

We propose two new indices that measure the evolution of housing market liquidity. The key features of both indices are a) their ability to control for unobserved heterogeneity exploiting repeat listings, b) their use of censored durations (listings that are expired and/or withdrawn from the...

When testing geometrically irregular parametric hypotheses, the bootstrap is an intuitively appealing method to circumvent difficult distribution theory. It has been shown, however, that the usual bootstrap is inconsistent in estimating the asymptotic distributions involved in such problems....