Results 11 to 20 of about 380,936 (136)

De l’émergence dans les risques émergents [PDF]

, 2014
International audienceTechnological and societal evolutions combined with an increased reluctance for risk taking put on the front page the issues of defining and managing emerging risks.
Laclemence, P., Calcei, D., Mazri, Chabane, D. Calcei, Mazri, C., Delatour, Guillaume, Delatour, G., C. Mazri, G. Delatour, Laclemence, Patrick, P. Laclemence, Calcei, Didier   +11 more
core   +1 more source

Racing Toward 2024: An Accounting Analysis of the Paris Olympics La course vers 2024 : analyse comptable des Jeux olympiques de Paris

Accounting Perspectives, EarlyView.
ABSTRACT This case challenges students to apply managerial accounting concepts in the context of the Paris 2024 Olympic Games, a large‐scale event shaped by uncertainty, complexity, and public accountability. Positioned as advisors evaluating financial and strategic decisions before the Games, students analyze sponsorship value, cost structures ...
Catherine Barrette, Michael J. Marin
wiley   +1 more source

Évaluation intégrée de l’efficience des ouvrages de protection contre les risques naturels en montagne

, 2014
International audienceProtection measures limit direct and indirect damages caused by natural hazards in mountains. To choose between possible actions, experts have to assess their technical performance but also economic aspects of the problem assessing ...
Carladous, S., Curt, C., M. Batton-Hubert, Carladous, Simon, Batton-Hubert, Mireille, J-M. Tacnet, C. Curt, Tacnet, J-M., Tacnet, Jean-Marc, Batton-Hubert, M., Curt, Corinne, S. Carladous   +11 more
core   +1 more source

Cost Information, Insider Trading, and Product Market Equilibrium Renseignements sur les coûts, opération d'initié et équilibre du marché des produits

Contemporary Accounting Research, EarlyView.
ABSTRACT We study how insider trading based on private cost information affects product market outcomes when firms differ in cost variance. In our model, managers exploit firm‐specific cost information to pursue short‐term trading gains, leading them to adjust output decisions and reshape product market competition.
Dingwei Gu, Hanwen Sun
wiley   +1 more source

L'envolée épistémique de la recherche comptable en économie financière : une étude historique sur la conception de l'utilité de la comptabilité* The Epistemic Rise of Accounting Research in Financial Economics: A Historical Study on the Conception of the Usefulness of Accounting

Contemporary Accounting Research, EarlyView.
RÉSUMÉ L'étude publiée par Ball et Brown en 1968 (ci‐après « BB68 ») est principalement reconnue pour son affirmation selon laquelle la comptabilité de l'époque était utile pour les investisseurs, s'inscrivant alors en contradiction avec la littérature comptable normative faisant office d'autorité. Or, une telle affirmation n'allait pas de soi.
Pier‐Luc Lajoie, Yves Gendron
wiley   +1 more source

Profits Lost in the Haze: Evidence From Wildfire Smoke Bénéfices perdus dans la brume : données issues de la fumée des feux de forêt

Contemporary Accounting Research, EarlyView.
ABSTRACT Whereas prior studies primarily examine how environmental shocks affect manufacturing, distribution, and supply chains, we examine a distinct and understudied channel: the effect of wildfire smoke on human capital operating from firm headquarters.
Jing Kong, Harlow Loch, Michael Shen
wiley   +1 more source

Collusion through debt and managers

Canadian Journal of Economics/Revue canadienne d'économique, EarlyView.
Abstract We investigate the anticompetitive effects of debt financing and managerial incentives in the presence of managers incurring personal bankruptcy costs. We characterize the strategic value for firms' shareholders of resorting to debt and managerial incentives as complementary devices to sustain collusion among firms, when managerial bankruptcy ...
Raffaele Fiocco, Salvatore Piccolo, Giancarlo Spagnolo   +2 more
wiley   +1 more source

Measuring Administrative Burden: Bringing the State “Back in” as a Reflexive Actor in Burden Reduction

Public Administration, EarlyView.
ABSTRACT This study examines how governments measure administrative burdens in citizen–state interactions. Although scholarly interest in the burden framework has grown, little is known about how states themselves track and reduce these costs. A scoping review of 38 academic and gray sources, complemented by interviews with 11 experts, identifies six ...
Pierre‐Marc Daigneault, Marc Journeault, Laurent Lauzon‐Rhéaume, Lisa M. Birch   +3 more
wiley   +1 more source

Application of Intelligent Systems in CO2 Management: State of the Art and Future Prospects

CAAI Transactions on Intelligence Technology, Volume 11, Issue 4, Page 951-977, August 2026.
ABSTRACT Machine learning (ML) integration is becoming increasingly popular in advancing the 4th industrial revolution, known as Industry 4.0. This review paper examines ML applications in CO2 management stages: emission, capture, and conversion. ML models, including multiple linear regression (MLR), multiple nonlinear regression (MNLR), and artificial
Muhammad Zulkefal, Iftikhar Ahmad, Asad Habib, Asad Ayub, Hamza Sethi, Ihsanullah Ihsanullah, Hakan Caliskan, Hiki Hong   +7 more
wiley   +1 more source

Accounting for Expected Cost Savings and Synergy Gains: The Role of Lenders’ Risk Preferences Comptabilisation des économies de coûts et des gains de synergie attendus : le rôle des préférences des prêteurs en matière de risque

Contemporary Accounting Research, Volume 43, Issue 2, Page 893-922, Summer 2026.
ABSTRACT This paper examines whether lenders' risk preferences explain the use of cost‐synergy adjustments in loan contracts. These adjustments represent an aggressive accounting choice that permits borrowers to add expected cost savings and synergy gains from mergers, acquisitions, and restructurings to contractual earnings. Using novel data from loan
Shushu Jiang
wiley   +1 more source