Les nations du sud de la zone Euro ont connu la prospérité dans les années qui ont suivi la création de la monnaie unique. Le bond de la consommation et l’élévation du niveau de vie se sont hélas révélés être des mirages. En favorisant un endettement massif, l’Euro a encouragé un...

When rates of return on bonds are computed over extremely short holding periods, the ex post cross-sectional relationship between realized return and risk is linear. It is therefore possible, at any time, to extrapolate the cross-sectional relationship to a zero risk level, and thus to determine...

The long-term incentive for the development of breeders is well known: better use of natural uranium in order to extend the potential of nuclear energy by a factor of 50 with given uranium resources, and in fact by a much larger factor, since also uranium resources from low-grade ores can be...

How is social accounting produced and how accountable are corporations for their social responsibility ? This paper develops a performative compromise framework for studying how theories and ideologies, the actors who create or mobilize them, and their instrumentation, interact together to...

In the French language, the word comptabiliteacute (accounting) first appeared in the middle of the eighteenth century. It was used in the Royal finances and its first meaning was that of accountability. Until the middle of the nineteenth century, or thereabouts, the uses of the word evolved...

The aim of this research is to study the determinants of the use of direct versus intermediated solutions on the French housing market. The theoretical perspective of perceived transaction costs provides a useful framework for understanding the existence of a specific mode of transaction in real...

La finance est aujourd'hui au cœur de la polémique : certains la rendent responsable de la plus grave crise économique depuis la grande dépression des années trente alors que d'autres estiment qu'elle impose un véritable diktat aux États et que son emprise sur l'économie est devenue...