Budgetary control has developped in France since 1930. Because of their place in the firm, accoutants should have been the managers of this new tool. But both examples of Saint-Gobain and Pechiney show that relationships between accountants and budgetary control were unclear. Accountants were...

Les 3 essais sont les suivants : 1. "Les leçons du boom technologique américain : place et rôle des technologies de l'information (TI) dans l'économie américaine" ; 2. "La concurrence" ; 3. "Les relations interentreprises"

The purpose of this paper is to study the effect of operational, and market risks disclosures on investors’ disagreements about French firms’ value. The paper provides evidence on risks reporting efficiency in reducing investors’ disagreements about the implication for firm’s value of...