186,189 research outputs found
Financial Reporting Information Power in Italy: a View from the Firms' Side
No full textgià pubblicato come: "Accounting Information Power in Italy: a View from the Firm's Side", in Etudes en Comptabilité Internationale (tome II), D. Boussard, P. Delvaille, E.S.C.P., Cahier de Recherche n. 91-102
Gouvernement d’entreprise et comptabilité: comparaison du processus d’harmonisation dans trois pays européens
No full textR. Périé. — L'École du Citoyen. — Paris, librairie Gedalge
No full textDelvaille Jules. R. Périé. — L'École du Citoyen. — Paris, librairie Gedalge. In: Revue internationale de l'enseignement, tome 41, Janvier-Juin 1901. p. 380
Histoire et morale
No full textDelvaille Jules, Berger P. Histoire et morale. In: Manuel général de l'instruction primaire : journal hebdomadaire des instituteurs. 68e année, tome 37, 1901. pp. 209-211
Opinions de nos lecteurs
No full textDelvaille Jules. Opinions de nos lecteurs. In: Manuel général de l'instruction primaire : journal hebdomadaire des instituteurs. 67e année, tome 36, 1900. p. 213
Opinions de nos lecteurs
No full textDelvaille Jules. Opinions de nos lecteurs. In: Manuel général de l'instruction primaire : journal hebdomadaire des instituteurs. 71e année, tome 40, 1904. p. 385
INTERNATIONAL FINANCIAL REPORTING CONVERGENCE: EVIDENCE FROM THREE CONTINENTAL EUROPEAN COUNTRIES
No full textListed companies in the European Union are required to apply International Financial Reporting Standards (IFRS) in their consolidated accounts as of 1 January 2005. The purpose of this paper is to compare developments in France, Germany and Italy and the approaches to integrate the current European accounting reform processes with IFRS. The paper evaluates the adaptation of national accounting systems with respect to institutional and regulatory changes on the one hand and financial reporting changes on the other
Aline Caro-Delvaille. L'Amérique sans Hollywood
No full textLévy Roger. Aline Caro-Delvaille. L'Amérique sans Hollywood. In: Politique étrangère, n°6 - 1949 - 14ᵉannée. p. 581
CORPORATE GOVERNANCE AND ACCOUNTING: ANALOGIES AND DIFFERENCES IN THE EUROPEAN REGULATORY HARMONISATION PROCESSES
No full textFULL TEXT DISPONIBILE SU FIL
Corporate Reporting and the Eco-Consciousness: Some Preliminary Evidence from Italian and French Practices
No full textThis chapter deals with the sensibility of selected Italian and French listed corporations towards climate change issues and related disclosure in the light of the recent transposition of Directive 95/2014 into the respective legislations. Af-ter briefly reviewing the path which has brought to the aforementioned directive and how Italy and France have transposed its contents, 8 firms (4 for each coun-try) belonging to the most representative and comparable sectors of the two countries have been selected. Then, selected features related to their Non-Financial Information dealing with climate change aspects have been analyzed using the method of content analysis. The results of this effort is an unweighted climate-related disclosure index, which allows us to resume the state of the art of firms’ eco-consciousness individually, at country level and in comparative terms. Evidence achieved suggest that the directive and its transposition have fostered higher attention to climate change aspects, especially in country with a poor tradition in disclosing Non-Financial Information like Italy. On the other hand, the flexibility agreed by Directive and respective laws rise up questions re-garding whether, to what extent and where information have to be disclosed in order to make possible effective comparisons. At last, the lack, until now, of any attempt to translate in monetary terms effects of climate-related behaviors and actions draws out doubts regarding the consistency of the overall efforts actors involved are spending to enhance the sensibility toward climate change and envi-ronmental issues
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