We propose a global noninformative approach for Bayesian variable selection that builds on Zellner's g-priors and is similar to Liang et al. (2008). Our proposal does not require any kind of calibration. In the case of a benchmark, we compare Bayesian and frequentist regularization approaches...

We consider a general equilibrium model in which the production sector may exhibit increasing returns to scale or more general types of nonconvexities. We assume that the firms follow general pricing rules. Under standard assumptions in this model, we establish an index formula, which...

L'ouvrage présente l'évolution du contrôle de gestion depuis les années 1920, les circonstances de sa mise au point, le rôle du contrôleur de gestion dans la gestion et la prévision des grandes organisations, les hypothèses qui sous-tendent son modèle dominant, etc.

This paper brings together the latest data and OECD productivity indicators in different areas with the aim of reviewing the main productivity trends over the past decade, comparing the United States, Europe and to some extent Japan. Concerning economy wide indicators of productivity, the...

Présentation, dans leur ordre d'émergence historique, des quatre principaux courants de la recherche en comptabilité financière : la pratique raisonnée, la recherche a priori ou recherche normative, la recherche empirique ("positive"),les recherches historiques et socio-organisationnelles.

We conduct a longitudinal case study of the top five U.S. defense systems integrators between 1998 and 2007 to examine their response to the massive environmental change triggered by the 9/11 attacks. We collected and organized data around a set of fine-grained measures to analyze, over time and...

In the article, we want to study existence and valence of the signal given by a promotional communication, usually associated with a price discount. An individual utility model is used to analyse empirical data from Gabor & Granger study. Results show that signal increase price effect and that,...