BID

• Adoption Volontaire Des Ifrs, Asymétrie d'Information Et Fourchettes de Prix : L'Impact Du Contexte Informationnel

The IASB Framework for the Preparation and Presentation of Financial Statement states that the main goal of financial accounting is to provide investors with numbers that can help them in their investment process. In this framework, this study is aimed at determining whether IFRS compliance leads to accounting data that are more informative than those resulting from the use of local GAAP. Using Swiss companies, it is shown that firms applying IFRS exhibit ceteris paribus lower bid-ask spreads than those using local GAAP. Since the magnitude of bid-ask spreads is expected to increase with the level of information asymmetry, this suggests that IFRS compliance improves the information content of accounting data.

• Comptabilité contré le audit
• Vol. 12 Num. 2, Décembre 2006

• French Solar Projects

On 15 September 2011, the French Energy Regulation Committee (CRE) issued a set of rules covering the applicable conditions for the new tender process...

• Mondaq Business Briefing
• France Law Articles in English

• Décision judiciaire de Cour de cassation, 4 mai 2011 (cas Cour de cassation, criminelle, Chambre criminelle, 4 mai 2011, 10-85.381, Publi)

Cour de cassation Chambre criminelle Audience publique du 04/05/2011 Rejet Nº de pourvoi: 10-85381 Publié au bulletin REPUBLIQUE FRANCAISE AU NOM DU...

• New Call for Tender in the Onshore Wind Power Sector for French Overseas Territories and Corsica

With tenfold growth between 2005 and 2009, wind-powered energy is and should continue to be a booming sector in France in the coming decades. The Fren...

• Mondaq Business Briefing
• France Law Articles in English

• Décret n° 2005-1184 du 19 septembre 2005 portant interdiction de plusieurs espèces, sous-espèces ou variétés de champignons

• Journal Officiel num. 220, 21 septembre 2005
• Ministère de l'économie, des finances et de l'industrie
• Décret

• The French Competition Authority Publishes Draft Guidelines On The Calculation Of The Amount Of Fines

On 17 January, the French Competition Authority ("The Authority"), has unveiled its draft guidelines on the method of setting pecuniary penalties impo...

• Mondaq Business Briefing
• France Law Articles in English

• Definition, Measurement and Determinants of the Consumer's Willingness to Pay: A Critical Synthesis and Avenues for Further Research

Differentiated prices, bundling, web auctions: firms' pricing practices are evolving. When there is no market, or for customized pricing, the willingness-to-pay concept seems to be interesting. This article aims at presenting a synthesis of the marketing research stream relative to willingness to pay. First, a definition of the concept is given and compared to other similar concepts, notably reference price and acceptable price. The methods of measurement are then presented, compared to those used to measure elasticity and examined. Next, the research on external determinants of willingness to pay is outlined. Finally, numerous avenues for further research are proposed.

• Recherche et Applications en Marketing; English ed.; RAM
• Vol. 24 Num. 2, Avril 2009

• Arrêté du 19 décembre 2007 publiant les règles et exonérations relatives à la redevance de route

• Journal Officiel num. 299, 26 décembre 2007
• Ministère de l'écologie, du développement et de l'aménagement durables
• Arrêté

• Avis relatif à la mise en vente de publications officielles (direction de la Documentation française)

• Journal Officiel num. 114, 17 mai 2006
• Premier ministre
• Avis

• Arrêté du 19 décembre 2007 publiant les règles et exonérations relatives à la redevance de route

• Journal Officiel num. 299, 26 décembre 2007
• Ministère de l'écologie, du développement et de l'aménagement durables
• Arrêté