Recursos de colección

ORBi Open Repository and Bibliography (324.361 recursos)

In may 2007, the ULg's Administrative Board (joined in June 2007 by the FUSAGx) decided to create an institutional repository and defined a strong institutional self-archiving policy to increase the visibility, accessibility and impact of the University's publications (Board's decision). This decision led to the official launch, in November 2008, of the ORBi platform including both the Academic Bibliography and the Institutional Repository of the Wallonia-Europe University Academy.

Business & economic sciences => Accounting & auditing

Mostrando recursos 1 - 20 de 23

  1. Conditional Conservatism and Analyst Forecast Consistency

    Boussaid, Nabila; Sougné, Danielle
    This paper investigates the effect of accounting conservatism on the consistency of analysts’ forecasts. Existing studies do not address the question of whether accounting conservatism generates useful outcomes for market participants other than debtholders. Using a large sample of French firms from 2001-2016, we show that enhances in accounting conservatism yield more accurate and less dispersed earnings forecasts. Furthermore, our study provides evidence of a negative link between accounting conservatism and volatility in forecast revisions. Indeed, our findings are significantly robust to alternative measures of the dependent variable. Overall, our analysis documents strongly support the view that conservatism is consistently...

  2. Wal-e-cities

    Van Bockhaven, Jonas; Crutzen, Nathalie

  3. Smart city performance measurement - State of the art

    Van Bockhaven, Jonas; Crutzen, Nathalie

  4. Quand la CNC se met au vert...

    Streel, Alexandre
    Peer reviewed

  5. Les 10 étapes d’un Purchase Price Allocation, un exercice pas seulement réservé aux comptes consolidés des groupes cotés

    Streel, Alexandre; Meunier, Virginie; Peffer, Jacques; Godard, Johanne
    Peer reviewed

  6. Les récents avis de la CNC relatifs aux restructurations de sociétés

    Streel, Alexandre
    Peer reviewed

  7. La CNC et le «not-for-profit»

    Streel, Alexandre
    Peer reviewed

  8. Avis CNC: 150 pages de doctrine comptable en 18 mois!

    Streel, Alexandre
    Peer reviewed

  9. IFRS et PME : le mariage difficile ?

    Streel, Alexandre
    Peer reviewed

  10. Identification de profils types de performance financière parmi les PME familiales récemment transmises : le cas du Cameroun

    Van Caillie, Didier; Abbo, Mohamadou
    Peer reviewed

  11. Comptabilité et reporting des pouvoirs publics: les choses avancent... lentement... mais elles avancent.

    Schumesch, Patrice
    L'article dresse un aperçu des développements récents, en cours et à venir en matière de comptabilité public, aux niveaux international (normes IPSAS) et européen (normes EPSAS). Il fait ensuite le point sur l'état d'avancement des réformes en cours par les principaux niveaux de pouvoirs publics, et insiste sur les avantages de telles réformes en matière de reddition et de transparence des comptes publics, essentielles au processus démocratique.

  12. Les tableaux de bord pour les comptables-fiscalistes

    Niessen, Wilfried

  13. Régime d'imposition des revenus des droits d'auteur

    Niessen, Wilfried; Collard, Robin

  14. Transposition de la directive comptable en droit belge : aspects pratiques

    Niessen, Wilfried
    Peer reviewed

  15. Les provisions comptables : définition et aspects techniques

    Niessen, Wilfried; Capodici, Giuseppina
    Peer reviewed

  16. L'impact du nouveau droit comptable belge sur l'analyse financières

    Niessen, Wilfried

  17. L'impact du nouveau droit comptable belge sur l'analyse financière

    Niessen, Wilfried

  18. Le compromis entre culture non punitive et culture juste : analyse des sous-cultures de sécurité des patients dans un service de radiothérapie

    Kamto Kenmogne, Marius; Van Caillie, Didier; BOGA, Deniz; DELGAUDINE, Marie; COUCKE, Philippe
    The recent publication of the report "Medical error-the third leading causes of death in the US" (Makary & Daniel, 2016) has led to a renewed attention to the issue of patient safety in many developed countries. The main issue involved is the role played by medical staff work in the occurrence of deaths from the medical care. According to Makary & Daniel, communication failures, misdiagnosis, bad judgments and inadequate skills have caused an average of 251,454 deaths per year in the United States in 2013. This report has taken the opposite view of the proponents of "No shame no blame" approach...

  19. Comprenez votre comptable

    Niessen, Wilfried; Capodici, Giuseppina

  20. The assessment of job satisfaction for the Healthcare providers in University Clinics of Lubumbashi, D.R.Congo

    Mundongo Tshamba, Henri; Van Caillie, Didier; Kaj Malonga, Françoise; Ditend, Grévisse
    Peer reviewed

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