The Emissions Trading Scheme (ETS) constrains industrial polluters to buy/sell CO2 allowances depending on a regional depolluting objective of -8% of CO2 emissions by 2012 compared to 1990 levels. Companies may also buy carbon offsets from developing countries, funding emissions cuts there...

This article presents and evaluates the most popular discretionary accruals models both conceptually and empirically on French firms data. The internal consistency of those measures is appreciated as well as its consistency with the accounting framework.

This research is carried out in a broad framework which aims to link three main aspects of management: ideals (understood as the ideal organization), discourses and accounting tools. This article aims to show: i) how a way of thinking in a particular context influences accountancy; ii) how both...

Usually partial equilibrium models used for pricing financial derivatives rely on price equilibrium dynamics which doesn’t explicitly take the trade size into account. However any price is implicitly based on the balance between supply and demand to the extent that the exchanged quantity...

The notion of image fidèle was introduced into French law in 1983. Confronted with the need to integrate this notion, both unknown and undefined, into the traditional notions of regularity and sincerity, the French accounting community collectively adopted an avoidance strategy. The strategy...

Présentation des méthodes classiques du contrôle de gestion mais aussi des évolutions actuelles telles que le contrôle de gestion des projets, le pilotage des politiques de développement durable, le pilotage de la valeur... Les concepts, les méthodes et les instruments de contrôle sont...