ERPs offer a two-fold answer to the need for integration. The first is technical in nature, since the architecture of these programs is designed to ensure the compatibility of their software components and the transparency of their data. They also offer a dynamic approach, because ERPs are...

A number of phenomena are responsible for market crashes, but an analysis of investor behavior will tell us more than the valuation of securities on their fundamentals. In this regard, the interpretation of information seems to play a central role in these exceptional events. One specific type...

Plusieurs phénomènes sont à l'origine des crises boursières et l'aspect mimétique des comportements des investisseurs prévaudrait sur l'analyse fondamentale des valeurs. En ce sens, l'interprétation de l'information semble jouer un rôle central lors de ces évènements particuliers. Une...

This article aims at enhancing current understanding of the history of investment evaluation criteria based on discounting. Their emergence constitutes a challenging issue for scholars devoted to the history of financial economics, as well as to fundamental tools of economic analysis. Their...

<!--Début du contenu @xml:lang="en"-->?The paper provides an input-output model of telecommunications industrial system that connects the producers of contents (who originate information and communication) to the final consumers (who receive them). Accordingly, the telecommunications industry is jointly constituted by three...

Biondi et al. (2012) develop an analytical model to examine the emergent dynamic properties of share market price formation over time, capable to capture important stylized facts. These latter properties prove to be sensitive to regulatory regimes for fundamental information provision, as well...

Al fine di accompagnare l'introduzione di una forma sostenible di reddito universale di cittadinanza, questa contribuzione avanza una proposta di riforma monetaria basata su una moneta di decumulo. Questa valuta, digitale e transitoria, avrebbe come effetto di eludere la natura sperequativa e...

By developing a synthesis of documents that have been released officially under the revenue recognition project jointly run by the International Accounting Standards Board and Financial Accounting Standards Board, this article points out that the earning generation and realization process over...

Financial economic models often assume that investors know (or agree on) the fundamental value of the shares of the firm, easing the passage from the individual to the collective dimension of the financial system generated by the Share Exchange over time. Our model relaxes that heroic assumption...

When capital markets are assumed to be (informationally) efficient and the firm a mere collection of marketable resources, corporate governance and accounting are expected to be primarily concerned with making corporate insiders sensitive to external pressure: financial reporting and the board...