This paper aims to quantify and compare inequalities of opportunity in health across European countries considering two alternative normative ways of treating the correlation between effort, as measured by lifestyles, and circumstances, as measured by parental and childhood characteristics,...

This article provides new insights into market competition between traditional exchanges and alternative trading systems in Europe. It investigates the relationship between the trading activity of a crossing network (CN) and the liquidity of a traditional dealer market (DM) by comparing data...

Given the low condom use and high prevalence in some African countries, this paper addresses the question of whether these evidences are driven by a supply-side or a demandside issue. The role of road infrastructures on HIV/AIDS outcomes is investigated using data from the Demographic and Health...

Based on two experimental studies, this paper investigates the impact of price display in the luxury sector on perceived brand luxury and brand attitude. Using a sample of students, Study1 shows that price display is associated with higher perceived quality, uniqueness, and conspicuousness for a...

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...