Purpose–The purpose of this paper is to study the information content of intangible assets
under IAS/IFRS when compared to local GAAP for European listed companies …

This article examines the performance of incubators because their economic model implies
constantly finding external sources of financing. In order to evaluate the performance of …

This paper aim to draw an average cognitive map in order to explain the failure factors of
Tunisian small business. The method adopted in the study of this phenomenon is the …

Le développement de la concurrence dans le secteur du tourisme conduit à s' interroger sur
l'impact des programmes de fidélisation des établissements hôteliers. Prenant pour …

A Fundação IFRS identificou uma demanda por normas para padronização de relatórios de
sustentabilidade. A consulta às partes culminou no Consultation Paper on Sustainability …

In this article, we propose a value creation model based on the principle of the chain of
value in corporate management. We particularly endeavor to show the incidence of a …

In this article, we propose an organizational communication oriented approach to Risk
Management. The business domain studied here is the pharmaceutical industry, which has …

This article try to evaluate going concern problem linked with accounting information and
accountant role. Global economic crisis become the reason of why International Financial …