Jean Dumarchey (1874-1946) is a french theorist in accounting, known for his scientific and economic approach of accounting. Dumarchey's theory didn't really succeed in his lifetime. The breaking point with previous thinkers is revealed by studying his books, articles and lectures: Dumarchey...

Are mergers and acquisitions significant events that develop informativeness? Is the informativeness process the same in different countries? Looking only at cumulative abnormal returns (CARs) is insufficient and the results are sometimes contradictory. To answer to these questions we use the...

This paper contributes to literature by giving more precise measures to technological innovation in order to estimate its economic value and assess its impact on the financial performance of companies in Europe. Focus is given to European patent system which is different from the American one....

Adopting an historical perspective, we propose to study the way recurrent debates regarding the “excessive speculation” category on financial derivatives markets, take various shapes at different points in time. We consider that history does not repeat itself, at least not in the exact way....

50-65 years old people have become the most attractive target for Marketing to Seniors. As ageing is heterogeneous among them and as Aging Well is now a major societal issue, we investigate the relevance of Desired Aging Well to explain their consumption. Cluster analysis is used to confirm a...

The purpose of this article is to acquire in-depth knowledge of how customers use multichannel financial services. In line with the service dominant logic research stream and using a phenomenological framework, we analyse the perceived value of customers in the context of each type of service....

The packaging is now a major issue concerning the consumer experience in the food industry. This study aims at showing that a main food packaging characteristics as the color can influence the expected characteristics of the packed product. On the basis of a quantitative survey with 149 people...