This paper re-examines the effects that adoption of the International Financial Reporting Standards (IFRS) has had on financial reporting of French listed firms. By analysing the 2004 financial statements of CAC 40 companies, we show that the transition to the IAS/IFRS has a significant impact...

Within a nonlinear framework, this article studies the market integration hypothesis between the French and American stock markets, on a short- and long-term basis. We use two nonlinear Error Correction Models (ECM): the Exponential Switching Transition ECM (ESTECM) and the nonlinear...

Driven by ICT, universities are changing in depth the nature and forms of learning processes, which are intended to prepare students to a better entry into the labour market. In this paper, we focus on the evolution of students’ use of ICT in such an institution characterized by organizational...