The international accounting standardisation crisis is not a strictly technical crisis linked to a bad application of the fair value criteria, but an intellectual crisis related to the conceptual framework and its underlying episteme. This framework, from which international standards issue, is...

The objective of this paper is to adopt a general equilibrium model and determine the socially efficient discount factor and discount rate when there are heterogeneous anticipations about the future of the economy as well as heterogeneous time preference rates. Among others we tackle the...

Many typologies of I.S. archetypes exist in the current literature. But very few rely on long term past perspectives, which could result in a precious opportunity to suggest innovative configurations related to specific institutional environments. On the other hand, historiography is a subject...

After debt cancellations, in particular MDRI (Multilateral Debt Relief Initiative) debt ratios in Low Income Country dropped to historic lows. They are now getting into debt again, because of Bretton Woods Institutions (BWI) new loans, of emerging countries’ (namely China) loans, and sometimes...

Understanding the decision process underlying consumers’ nutrition choice is crucial for public policy makers and food industry. Most published scientific research that focused on nutrition choice has been widely influenced by information-processing theory because of the importance of...