A recent report issued by the US-based audit company Ernst & Young (2006) stated that, in 2005, 23 out of the 39 French CAC 40 index companies initiated assets transfers. More specifically, 6 companies operated as transferee while 32 as assignor. Those transactions were mainly concerned with...

We examine the consequences on impairment testing disclosures of auditor-pair choice made by French listed companies where two (joint) auditors are required by law. Managers are likely to manipulate impairment-testing disclosures since it relies on unverifiable fair value estimates (e.g.,...

This article explores the current situation of Latin American studies in Austria, and the position they have within the country s university and scientific research system. On the basis of that analysis, conclusions are drawn about the main challenges that Austrian Latin Americanism faces, and...

In this paper we analyse teaching at Bauhaus (1919-1933), through the courses of Itten and Klee. We show that these courses not only aimed at teaching the styles. They aimed at increasing students creative design capacities and at providing them techniques to create their own style, in the sense...

L'Histoire économique récente de l'Algérie révèle un blocage de la transformation de l'épargne en investissement. Par-delà le diagnostic classique qui met en cause la défaillance du système bancaire, ce blocage est l'expression macroéconomique d'une crise profonde du mode de...

The aim of this paper is to show the complexity of the political, legal, social and economic environments where the Algerian State-Owned Firms operate. These environments are qualified by "uncertainty" given the instability of the different parameters cited. Since 1988, Algeria has initiated...

This paper is concerned with developing a semiparametric panel model to explain the trend in UK temperatures and other weather outcomes over the last century. We work with the monthly averaged maximum and minimum temperatures observed at the twenty six Meteorological Office stations. The data is...

L'objectif de cet article est de comprendre le rôle de l'audit dans le domaine environnemental afin d'en proposer une taxonomie. A partir d'une grille d'analyse découlant des théories néo-institutionnelle et des parties prenantes, cette taxonomie est obtenue en étudiant les pratiques...

L'information sectorielle permet-elle de mieux comprendre le tableau des flux de trésorerie d'un groupe coté ? Si cette question de recherche intéresse tous les praticiens de la finance, elle sensibilise avant tout les dirigeants de la firme sur le contenu et la forme des informations à...

This article investigates whether Information and Communication Technologies (ICTs) hardware and services play a complementary role in boosting economic growth. The main argument is that investments in ICT fixed capital are a necessary but not sufficient condition leading to productivity gains,...