Results 91 to 100 of about 712,910 (308)

L’avenir institutionnel de la Nouvelle-Calédonie

open access: yes, 2018
International audienceL’avenir institutionnel de la Nouvelle-Calédonie, à court, moyen ou plus long terme, pose de multiples questions que le Laboratoire de Recherches Économique et Juridique (LARJE) de l’Université de la Nouvelle-Calédonie a choisi de ...
Chauchat, Mathias   +5 more
core  

The Impact of FAS 123R on Employee Retention Impact de la norme FAS 123R sur le maintien en poste des employés

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Building on evidence that firms grant employee stock options (ESOs) in order to retain employees, we assess the impact of Financial Accounting Standard (FAS) 123R, and the reduction in ESO use that followed its adoption, on employee retention at the metropolitan statistical area (MSA) level.
Muhammad Azim, Francesco Bova, Nan Li
wiley   +1 more source

TROISIÈME INVENTAIRE DE LA NOUVELLE FRÇAISE AU XIXe SIÈCLE: DES RENDEZ-VOUS DE LA COLLINE, OU RÉCRÉATIONS DES ENFANS, CONTES NOUVEAUX (1802) DE J. LABLÉE, EN PASSANT PAR LES MILLE ET UNE NOUVELLES, OUVRAGE PÉRIODIQUE (1807-1808),...

open access: yesAnales de Filología Francesa, 2006
Contrariamente a los precedentes, este tercer repertorio –dado el número cada vez más elevado de títulos aparecidos- sólo tratará de medio siglo. Así han sido descubiertos 102 títulos, o sea 56 colecciones, 23 colectivos y 23 textos para edición separada
René Godenne
doaj  

Le cadre des finances publiques en Nouvelle-Calédonie

open access: yes, 2019
International audienceThis text examines the structure of public finance in New Caledonia, highlighting the three fundamental pillars: taxation, budgeting, and accounting.
Govedarica, Thomas
core  

Lending Relationships Along Ownership Lines: Institutional Cross‐Ownership and Bank Loan Contracts Relations de prêt selon les structures de propriété : propriété croisée institutionnelle et contrats de prêt bancaire

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT We find that banking relationships built through institutional cross‐ownership influence the granting of loans as well as loan contract terms. Firms that are newly added to institutional cross‐owners' portfolios are more likely to borrow from banks that previously issued loans to other firms within the same portfolio.
Zhiming Ma   +3 more
wiley   +1 more source

LOS CUENTOS DEL CABALLERO DE BOUFFLERS EN EL SIGLO XIX

open access: yesAnales de Filología Francesa, 2007
In 1807, thirty seven years after publishing his licentious tale, Aline, reine de Golconde, which made him famous and represents his chef d’oeuvre, Boufflers published another two tales, La Mode and L’Heureux Accident, in the magazine Mercure de France ...
Antonio José De Vicente-Yagüe Jara
doaj  

La transition constitutionnelle en Nouvelle-Calédonie, référendums et irréversibilité

open access: yes, 2018
International audienceThis document analyzes the legal and political stakes of the institutional transition in New Caledonia under the aegis of the Nouméa Accord.
Chauchat, Mathias
core  

Collaborative Innovation and R&D Disclosures: Evidence From Co‐Patents Innovation collaborative et communication d'informations sur la R et D : données relatives à la copropriété de brevets

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT As firms increasingly rely on collaborative innovation to develop new technologies, they face a growing tension between signaling their technological capabilities and protecting sensitive information. This tension is especially important in co‐patenting settings, where firms jointly develop innovations and operate in a more interconnected ...
Caroline Lee, Zhongnan Xiang
wiley   +1 more source

EUGENIO DE OCHOA, TRADUCTOR DE BALZAC: OBSERVACIONES SOBRE UNA VERSIÓN DE JÉSUS-CHRIST EN FLANDRE

open access: yesAnales de Filología Francesa, 2006
Throughout the XIX century Honoré de Balzac’s novels and short-stories were translated in Spain a lot. “Jésus-Christ in Flandre”, a short-story published in 1831, was translated into Spanish by Eugenio de Ochoa in 1836 and by Ángel Romeral in 1880. Among
Pedro Salvador Méndez Robles
doaj  

Choosing the Stage: The Strategic Role of Disclosure Venues in Guidance Revisions Choisir la scène : le rôle stratégique des plateformes de communication dans la révision des prévisions

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT When managers revise earnings guidance between earnings announcements, they choose not only what to disclose but also where to disclose—in a standalone release, a guidance call, an investor conference, or an analyst/investor (A/I) day. These venues differ in audience, format, and visibility, raising the question of whether venue choice is a ...
Akash Chattopadhyay   +2 more
wiley   +1 more source

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