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ComptabilitéSynonyme(s)Comptabilité de l'entreprise |
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1980-1983 : de grandes différences selon les secteurs et les entreprises dans l'industrie / Elie Messeca in Economie et Statistique, N°177 (1985, mai) ([03/11/2000])
[article]
Titre : 1980-1983 : de grandes différences selon les secteurs et les entreprises dans l'industrie Type de document : texte imprimé Auteurs : Elie Messeca Année de publication : 2000 Langues originales : Français (fre) Descripteurs : Analyse sectorielle , Comptabilité , Entreprise industrielle , Publication d'auteur ENSAE , Taille de l'entreprise Résumé : EVOLUTION SECTORIELLE DES ENTREPRISES INDUSTRIELLES DE PLUS DE DEUX-CENTS SALARIES. COMPARAISON DE LA SITUATION FINANCIERE DES GRANDES ENTREPRISES AVEC CELLE DES P-M-E. EVOLUTION EN VOLUME DU CHIFFRE D'AFFAIRES DES DIFFERENTS SECTEURS ET VARIATION DU TAUX DE MARGE, DES FRAIS FINANCIERS NETS DANS LA VALEUR AJOUTEE, DU TAUX D'INVESTISSEMENT.
Note de contenu : 1980A1983
Permalink : https://genes.bibli.fr/index.php?lvl=notice_display&id=22535
in Economie et Statistique > N°177 (1985, mai) [03/11/2000][article] 1980-1983 : de grandes différences selon les secteurs et les entreprises dans l'industrie [texte imprimé] / Elie Messeca . - 2000.
Langues originales : Français (fre)
in Economie et Statistique > N°177 (1985, mai) [03/11/2000]
Descripteurs : Analyse sectorielle , Comptabilité , Entreprise industrielle , Publication d'auteur ENSAE , Taille de l'entreprise Résumé : EVOLUTION SECTORIELLE DES ENTREPRISES INDUSTRIELLES DE PLUS DE DEUX-CENTS SALARIES. COMPARAISON DE LA SITUATION FINANCIERE DES GRANDES ENTREPRISES AVEC CELLE DES P-M-E. EVOLUTION EN VOLUME DU CHIFFRE D'AFFAIRES DES DIFFERENTS SECTEURS ET VARIATION DU TAUX DE MARGE, DES FRAIS FINANCIERS NETS DANS LA VALEUR AJOUTEE, DU TAUX D'INVESTISSEMENT.
Note de contenu : 1980A1983
Permalink : https://genes.bibli.fr/index.php?lvl=notice_display&id=22535
[article]
Titre : 35 heures : réduction réduite Type de document : texte imprimé Auteurs : Eric Heyer (1967-....) ; Xavier Timbeau Année de publication : 2000 Article en page(s) : P. 53-95 Présentation : fig. Langues originales : Français (fre) Descripteurs : Charges sociales , Chômage , Durée du travail , Emploi , Finances publiques , Publication d'auteur ENSAE , Réduction du temps de travail , Salaire minimum Note sur les bibliographies ou index : Bibliogr. p. 90-92 Permalink : https://genes.bibli.fr/index.php?lvl=notice_display&id=41923
in Revue de l'OFCE > N° 74 (2000, juil.) [03/11/2000] . - P. 53-95[article] 35 heures : réduction réduite [texte imprimé] / Eric Heyer (1967-....) ; Xavier Timbeau . - 2000 . - P. 53-95 : fig.
Langues originales : Français (fre)
in Revue de l'OFCE > N° 74 (2000, juil.) [03/11/2000] . - P. 53-95
Descripteurs : Charges sociales , Chômage , Durée du travail , Emploi , Finances publiques , Publication d'auteur ENSAE , Réduction du temps de travail , Salaire minimum Note sur les bibliographies ou index : Bibliogr. p. 90-92 Permalink : https://genes.bibli.fr/index.php?lvl=notice_display&id=41923 Accounting and Causal Effects / Douglas A. Schroeder / Berlin ; Heidelberg (DEU) ; New York ; Bâle (CHE) : Springer (2010)
Titre : Accounting and Causal Effects : Econometric Challenges Type de document : document électronique Auteurs : Douglas A. Schroeder ; SpringerLink (Online service) Editeur : Berlin ; Heidelberg (DEU) ; New York ; Bâle (CHE) : Springer Année de publication : 2010 Collection : Springer Series in Accounting Scholarship, ISSN 1572-0284 num. 5 Importance : XXVI, 462 p Présentation : online resource ISBN/ISSN/EAN : 978-1-4419-7225-5 Langues : Anglais (eng) Descripteurs : Comptabilité , Échantillonnage , Econométrie Tags : Economics Statistics Management Science Statistics for Business Mathematical Finance Insurance Résumé : While there is a substantial literature in labor economics and microeconometrics directed toward endogenous causal effects, causal effects have received relatively limited attention in accounting. This volume builds on econometric foundations, including linear, discrete choice, and nonparametric regression models, to address challenging accounting issues characterized by microeconomic fundamentals and equilibrium reporting choices. Both classical and Bayesian strategies for identifying and estimating accounting treatment effects are discussed extensively. This distinctive resource for researchers and students explores interactions among theory, data, and model specification considerations, and complements contemporary econometrics and statistics, as well as accounting Note de contenu : Accounting choice -- Linear models -- Loss functions and estimation -- Discrete choice models -- Nonparametric regression -- Repeated-sampling inference -- Overview of endogeneity -- Treatment effects: ignorability -- Treatment effects: IV -- Marginal treatment effects -- Bayesian treatment effects -- Informed priors Permalink : https://genes.bibli.fr/index.php?lvl=notice_display&id=111084 Accounting and Causal Effects : Econometric Challenges [document électronique] / Douglas A. Schroeder ; SpringerLink (Online service). - Berlin ; Heidelberg (DEU) ; New York ; Bâle (CHE) : Springer, 2010 . - XXVI, 462 p : online resource. - (Springer Series in Accounting Scholarship, ISSN 1572-0284; 5) .
ISBN : 978-1-4419-7225-5
Langues : Anglais (eng)
Descripteurs : Comptabilité , Échantillonnage , Econométrie Tags : Economics Statistics Management Science Statistics for Business Mathematical Finance Insurance Résumé : While there is a substantial literature in labor economics and microeconometrics directed toward endogenous causal effects, causal effects have received relatively limited attention in accounting. This volume builds on econometric foundations, including linear, discrete choice, and nonparametric regression models, to address challenging accounting issues characterized by microeconomic fundamentals and equilibrium reporting choices. Both classical and Bayesian strategies for identifying and estimating accounting treatment effects are discussed extensively. This distinctive resource for researchers and students explores interactions among theory, data, and model specification considerations, and complements contemporary econometrics and statistics, as well as accounting Note de contenu : Accounting choice -- Linear models -- Loss functions and estimation -- Discrete choice models -- Nonparametric regression -- Repeated-sampling inference -- Overview of endogeneity -- Treatment effects: ignorability -- Treatment effects: IV -- Marginal treatment effects -- Bayesian treatment effects -- Informed priors Permalink : https://genes.bibli.fr/index.php?lvl=notice_display&id=111084 Accounting and Regulation / Pietra, Roberto / Berlin ; Heidelberg (DEU) ; New York ; Bâle (CHE) : Springer (2014)
Titre : Accounting and Regulation : New Insights on Governance, Markets and Institutions Type de document : document électronique Auteurs : Pietra, Roberto ; McLeay, Stuart ; SpringerLink (Online service) ; Ronen, Joshua
Editeur : Berlin ; Heidelberg (DEU) ; New York ; Bâle (CHE) : Springer Année de publication : 2014 Importance : XVII, 412 p. 13 illus Présentation : online resource ISBN/ISSN/EAN : 978-1-4614-8097-6 Langues : Anglais (eng) Descripteurs : Comptabilité Tags : Economics Economics Management Science Finance Investment Banking Résumé : Since 1998, the world?s leading experts on accounting and regulation have convened in a series of workshops to explore emerging issues in their field, and to analyze the social and economic consequences. The workshops have covered a wide array of topics, including international standard setting, corporate governance, auditing, financial disclosure, and the dynamics of markets and institutions. They have addressed some of the most significant developments in the international financial economy, including the role that accounting practices and policies may have played in the global financial crisis. In this volume, the editors select contributions to the workshops that are representative of the full spectrum of issues debated, illustrating the negotiable nature of the current regulatory framework of accounting. By challenging standard theories, and also providing a wealth of new evidence, this volume includes outstanding examples of state-of-the-art research, with a strong emphasis on the implications for accounting practice and policymaking Note de contenu : Introduction -- Corporate Collapse: Regulatory, Accounting and Ethical Failure -- Post-Enron Reform: Financial Statement Insurance and GAAP Re-visited -- Accounting Standard Setting in Two Political Contexts -- Constituents? Participation in the IASC/IASB?s Due Process of International Accounting Standard Setting: A Longitudinal Analysis -- A Crisis of Identity? A Juxtaposing Auditor Liability and the Value of Audit -- The Corporate Governance Effects of Audit Committee -- The Role of Debt Contracts and Debt Covenants in Corporate Governance: Reflections on Evolution and Innovation -- Regulation, Bonding and the Quality of Financial Statements -- Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View -- A Comparison of Historical Cost and Fair Value Accounting Systems: General and Some Regulatory Concerns -- IASB ED Management Commentary versus European Regulation: The Impact on Management?s Reports of Companies Listed on Italian Stock Exchange -- Do Attributes of Management?s Explanations of Financial Performance Matter for Analysts? An International Perspective -- The Consequences to Managers for Financial Misrepresentation -- National Standard-Setters? Lobbying: An Analysis of its Role in the IFRS 2 Due Process -- Current State and Future Challenges of the IFRS: Some Thoughts -- Index Permalink : https://genes.bibli.fr/index.php?lvl=notice_display&id=111272 Accounting and Regulation : New Insights on Governance, Markets and Institutions [document électronique] / Pietra, Roberto ; McLeay, Stuart ; SpringerLink (Online service); Ronen, Joshua . - Berlin ; Heidelberg (DEU) ; New York ; Bâle (CHE) : Springer, 2014 . - XVII, 412 p. 13 illus : online resource.
ISBN : 978-1-4614-8097-6
Langues : Anglais (eng)
Descripteurs : Comptabilité Tags : Economics Economics Management Science Finance Investment Banking Résumé : Since 1998, the world?s leading experts on accounting and regulation have convened in a series of workshops to explore emerging issues in their field, and to analyze the social and economic consequences. The workshops have covered a wide array of topics, including international standard setting, corporate governance, auditing, financial disclosure, and the dynamics of markets and institutions. They have addressed some of the most significant developments in the international financial economy, including the role that accounting practices and policies may have played in the global financial crisis. In this volume, the editors select contributions to the workshops that are representative of the full spectrum of issues debated, illustrating the negotiable nature of the current regulatory framework of accounting. By challenging standard theories, and also providing a wealth of new evidence, this volume includes outstanding examples of state-of-the-art research, with a strong emphasis on the implications for accounting practice and policymaking Note de contenu : Introduction -- Corporate Collapse: Regulatory, Accounting and Ethical Failure -- Post-Enron Reform: Financial Statement Insurance and GAAP Re-visited -- Accounting Standard Setting in Two Political Contexts -- Constituents? Participation in the IASC/IASB?s Due Process of International Accounting Standard Setting: A Longitudinal Analysis -- A Crisis of Identity? A Juxtaposing Auditor Liability and the Value of Audit -- The Corporate Governance Effects of Audit Committee -- The Role of Debt Contracts and Debt Covenants in Corporate Governance: Reflections on Evolution and Innovation -- Regulation, Bonding and the Quality of Financial Statements -- Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View -- A Comparison of Historical Cost and Fair Value Accounting Systems: General and Some Regulatory Concerns -- IASB ED Management Commentary versus European Regulation: The Impact on Management?s Reports of Companies Listed on Italian Stock Exchange -- Do Attributes of Management?s Explanations of Financial Performance Matter for Analysts? An International Perspective -- The Consequences to Managers for Financial Misrepresentation -- National Standard-Setters? Lobbying: An Analysis of its Role in the IFRS 2 Due Process -- Current State and Future Challenges of the IFRS: Some Thoughts -- Index Permalink : https://genes.bibli.fr/index.php?lvl=notice_display&id=111272 Accounting as social and institutional practice / Cambridge (GBR) ; West Nyack, NY : CUP. Cambridge University Press (1994)
Titre : Accounting as social and institutional practice Type de document : texte imprimé Auteurs : Anthony G. Hopwood ; Peter Miller Editeur : Cambridge (GBR) ; West Nyack, NY : CUP. Cambridge University Press Année de publication : 1994 Collection : Cambridge studies in management num. 24 Importance : XI-324 p. Présentation : ill. Format : 24 cm ISBN/ISSN/EAN : 978-0-521-46965-4 Langues originales : Anglais (eng) Descripteurs : Comptabilité , Valeur ajoutée Index. décimale : 31 Gestion et stratégie de l'entreprise - Management Note sur les bibliographies ou index : Notes bibliogr. Index Permalink : https://genes.bibli.fr/index.php?lvl=notice_display&id=18297 Accounting as social and institutional practice [texte imprimé] / Anthony G. Hopwood ; Peter Miller . - Cambridge (GBR) ; West Nyack, NY : CUP. Cambridge University Press, 1994 . - XI-324 p. : ill. ; 24 cm. - (Cambridge studies in management; 24) .
ISBN : 978-0-521-46965-4
Langues originales : Anglais (eng)
Descripteurs : Comptabilité , Valeur ajoutée Index. décimale : 31 Gestion et stratégie de l'entreprise - Management Note sur les bibliographies ou index : Notes bibliogr. Index Permalink : https://genes.bibli.fr/index.php?lvl=notice_display&id=18297 Réservation
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