Cet article tests la validite du Capital Asset Pricing Model pour le marche des actions suisses sur une periode allant de 1973 a 1991.

Earnings reported by North American firms are conditioned by specific contextual factors that enhance their contractual and value relevances: regulatory oversight by securities commissions, relatively strict accounting and auditing standards, an extensive financial analysis industry and active...

Accounting standards define goodwill as the excess of the cost of an acquired company over the sum of its identifiable net assets. Two basic views of goodwill can be distinguished from the literature. For some authors, goodwill represents an above normal earnings capacity. A price is paid in...

This paper examines the socio-economic status of the members of Switzerland's third language community - and hence its second largest linguistic community. Our goal is to check if a minority status in a demolinguistic sense is associated, in the case of Italian-speakers, with a divergence from...