This article looks at the usefulness of measuring a company's wealth and net income using the fair value method. In this regard, the key question--is fair value relevant?--can be analysed as follows: do fair value "accounting numbers" provide a better estimate of the value of a company and the...

Brand management contributions to performance are regularly questioned by CEOs. A few studies tried to assess the impact of brand management systems (BMSs) upon brand performance while there are still issues about the reliability and validity of the scale across business sectors. This study...

In 2003, the IASB and the US FASB formed a Joint International Group (JIG) whose objective was to carry out a project originally untitled « Performance Reporting » establishing new international financial reporting standards for performance reporting. By envisaging the use of a comprehensive...

This paper examines the ‘executional greenwashing’ effect, i.e. the use of nature-evoking elements in advertisements to artificially enhance a brand’s ecological image. Theoretical and regulatory implications are discussed.

En France, malgré le rôle prépondérant de l’assurance maladie obligatoire au financement des dépenses de santé (75,9% en moyenne en 2012), l’accès aux soins est fortement dépendant de la possession d’un contrat d’assurance complémentaire santé, et de sa qualité, dont 5% de la...

The store entrance design reveals for retailers a choice between an easy access which can increase store traffic and a more selective access that encourages consumer involvement and experience in a brand universe. The aim of this research is to identify the main types of stores entrances and...

Research on Bayesian nonparametric methods has received a growing interest for the past twenty years, especially since the development of powerful simulation algorithms which makes the implementation of complex Bayesian methods possible. From that point it is necessary to understand from a...

This thesis reports a study of accountants’ everyday work. Direct observation of their daily work through participant observation allows showing erratic terms understudied by accounting research. Contributions are drawn upon financial accounting and organizing as well. I propose a preliminary...