Pour l'auteur, les "affaires" qui ont défrayé la chronique du début du siècle sont une occasion de rénovation des enseignements de comptabilité et d'audit; en ce sens, elles sont "bonnes". L'analyse de l'"affaire Enron-Andersen" l'amène à faire un certain nombre de propositions...

Is, or should, healthcare be profitable? Over and above “private” health, does it have an effect on public health? Improved living conditions are sometimes considered to play a more important role in greater life expectancy than medicine. Even though this may have been true in the 19th...

This article analyzes long-term dynamic hedging strategies relying on term structure models of commodity prices and proposes a new way to calibrate the models which takes into account the error associated with the hedge ratios. Different strategies, with maturities up to seven years, are tested...

By applying regression discontinuity designs to a set of household surveys from the 1980–90s, we examine whether Côte d’Ivoire’s aggregate wealth was translated at the borders of neighboring countries. At the border of Ghana and at the end of the 1980s, large discontinuities are detected...

The standard literature on the value of life relies on Yaari’s (1965) model, which includes an implicit assumption of risk neutrality with respect to life duration. To overpass this limitation, we extend the theory to a simple variety of nonadditively separable preferences. The enlargement we...

Plant-derived vaccines may soon displace conventional vaccines. Assuming there are no major technological barriers undermining the feasibility of this innovative technology, it is worthwhile to generate quantitative models of regulatory burden of producing and diffusing plant-derived vaccines in...

PurposeUsing a classification of benefits and costs of promotional offers (Raghubir et al., 2004) along three routes – economic, informational and affective – this paper aims at evaluating, from the consumer's point of view, the relative perceptual disadvantages of separate-item bundles...