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Investissement en capital immatériel et utilité de l'information comptable : ...
Motivated by the recent works by Lev [2001b ; 2004] and the current debate surrounding the international financial reporting standard n°38 (i.e. IAS 38) adoption... -
Share repurchase: Does it increase the informativeness of market prices?
Share repurchases are transactions which are supposed to cause a market reaction through a signaling approach. However looking only at cumulated abnormal returns...
