For over 30 years, the role of accounting theory in standard setting has been contested in some countries. This article seeks to provide a better understanding of how theories and their basic assumptions give support to collective accounting choices. In this paper, we investigate major changes...

For over 30 years, the role of accounting theory in standard setting has been contested in some countries. This article seeks to provide a better understanding of how theories and their basic assumptions give support to collective accounting choices. In this paper, we investigate major changes...

De manière intrinsèque l'objectif de l'Éducation pour tous (EPT) n'est pas des plus évidents pour les pays les moins avancés et pourtant s'y ajoute, presque toujours, pour ces pays la difficulté supplémentaire d'assurer, dans les apprentissages initiaux, la transition de la langue locale...

This paper investigates the link between export survival of agri-food products and financial development. Our hypothesis is that financial developement differentially affects the survival of exports across products based on their need of external finance. We propose a test for the role of...

Under the the assumption that income y is a power function of its rank among n individuals, we approximate the coefficient of variation and gini index as functions of the power degree of the Pen's parade. Reciprocally, for a given coefficient of variation or gini index, we propose the analytic...

In this paper we deal with a utility maximization problem at finite horizon on a continuous-time market with conical (and time varying) constraints (particularly suited to model a currency market with proportional transaction costs). In particular, we extend the results in Campi and Owen (2011)...

Using a recent household survey conducted in Senegal, I examine the impact of negative and positive income shocks on departures from and entries in the household. I focus on differences in responses to shocks across the urban and rural sectors as well as age and gender groups. Striking...

In the economic literature it is generally found that trade openness affects environment through various channels. While the mechanisms through which trade is associated with pollution are largely investigated theoretically and empirically, the role played by each trade component has not yet...

I develop a simple dynamic model of reputation-based transactions between a buyer in one country and a supplier in another. I use the model to study the impact of a more stringent regulation on the buyer optimal purchase volume within an existing buyer-seller partnership. A more stringent...

This paper provides an ex-post analysis of the impact of trade liberalization in Vietnam between 1993 and 1998, taking into account regional differences. First, a price pass-through analysis is performed to measure how trade liberalization influence provincial prices. These results are plugged...