For the last two decades, authors (e.g. Ohlson, 1995; Lev, 2000, 2001) have regularly pointed out the enforcement of limitations by traditional accounting frameworks on financial reporting informativeness. Consistent with this claim, it has been then argued that accounting finds one of its major...

Research on the impact of open market share repurchases has been hindered by the lack of dataavailable on actual share repurchases in many countries, including the US. Using a previouslyunused database containing detailed information on 36,848 repurchases made by 352 French firms,we show that...

The Emissions Trading Scheme (ETS) constrains industrial polluters to buy/sell CO2 allowances depending on a regional depolluting objective of -8% of CO2 emissions by 2012 compared to 1990 levels. Companies may also buy carbon offsets from developing countries, funding emissions cuts there...

This article presents and evaluates the most popular discretionary accruals models both conceptually and empirically on French firms data. The internal consistency of those measures is appreciated as well as its consistency with the accounting framework.

This research is carried out in a broad framework which aims to link three main aspects of management: ideals (understood as the ideal organization), discourses and accounting tools. This article aims to show: i) how a way of thinking in a particular context influences accountancy; ii) how both...