Usually partial equilibrium models used for pricing financial derivatives rely on price equilibrium dynamics which doesn’t explicitly take the trade size into account. However any price is implicitly based on the balance between supply and demand to the extent that the exchanged quantity...

The notion of image fidèle was introduced into French law in 1983. Confronted with the need to integrate this notion, both unknown and undefined, into the traditional notions of regularity and sincerity, the French accounting community collectively adopted an avoidance strategy. The strategy...

Présentation des méthodes classiques du contrôle de gestion mais aussi des évolutions actuelles telles que le contrôle de gestion des projets, le pilotage des politiques de développement durable, le pilotage de la valeur... Les concepts, les méthodes et les instruments de contrôle sont...

The article studies the conceptions of causality encountered in macroeconometrics. From an empiricist standpoint, it is natural to privilege measurements of phenomenal associations, spread over a period of time, between series of data. This method has made a major comeback since the 1970s,...

Knowledge is increasingly playing a key role in achieving organizational success in modern organizations notably in leveraging core business competencies, accelerating innovation and time to market, improving cycle times and decision making, strengthening organizational commitment, and building...

We investigate the capital structure dynamics of a panel of 766 firms from five Western Europe countries: France, Italy, UK, Germany and Switzerland over the period 1996-2007. If firms adjust their capital structure towards an optimal level with adjustment costs affecting this optimization...

The aim of this paper is to analyze the state of the quantity theory in the United States prior to the publication of Irving Fisher’s The Purchasing Power of Money in 1911. We start by presenting the participants in the monetary debate. Next, we analyze the controversies regarding prices,...