Accounting for intangible assets is the object of an intense debate between advocates of increasing the mandatory requirements and partisans of the current voluntary disclosure system. We provide empirical evidence allowing to discriminate between these two competing cases. Examining disclosure...

This article is a review of different researches in the field of what is known as perceived risk in consumer psychology. The concept of perceived risk and its measurement methods are first examined. Three sets of antecedents arc then presented: individual factors, product and situation-related...

Previous literature has studied the empirical characteristics of European Union Allowances (EUAs) and Certified Emissions Reductions (CERs) time series by using vector autoregression, impulse response function, and cointegration analysis (Chevallier (2010)). This paper extends the analysis by...

The market for professional services is increasingly international but comparisons have not been made between different professions nor on how state policies affect opportunities for mobility. This article considers three professions: engineers, physicians and psychologists and explores the...

Corporate Governance and Management Control Systems are two research fields that are concerned to a certain degree with the same problems. Yet the literature in both fields takes rarely notice of each other and the relationship between them. In this paper we argue that Corporate Governance is...

This paper investigates the relationship between electricity demand and temperature in the European Union. We address this issue by means of a panel threshold regression model on 15 European countries over the last two decades. Our results confirm the non-linearity of the link between...

We study comparative statics of Nth-degree risk increases, as de ned by Ekern (1980), within a large class of problems that involve bidimensional payoffs and additive or multiplicative risks. We establish necessary and sufficient conditions for unambiguous impact of Nth-degree risk increases on...