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l’atteinte des résultats cibles est atténuée lorsque les firmes ont recours à la gestion des résultats pour atteindre les seuils. Mots clefs : gestion des résultats, seuils de résultats, coût d’endettement, accruals discrétionnaires. Abstract This paper investigates the effect of both earnings management and beating earnings benchmarks on the cost of debt. Based on a sample of 380 American firms (selected from Fortune 1000), for the period 1996-2004, our results show that discretionary accruals provide

achètent les œuvres de …. Mr Brainwash. We follow the wanderings of very nice Thierry GUETTA, French exiled to L.A is the main characteristic of which is that it never leaves its camera. He(it) films everything, of his(its) everyday life(daily paper), his(its) family, the street. He(it) films even the basin of his(its) crappers! On the occasion of a journey in Paris, he discovers the night-activity of his cousin. This one is " strange invaders ", the artist who sticks, in particular in the capital

logistique Bibliotheque indicative 1. Hannan T, Pilloff S (2006) Acquisition targets and motives in the banking industry. Finance and Economics Discussion Series Divisions of Research & Statistics and Monetary Affairs, Federal Reserve Board, Working paper n. 40 2. Beccalli E, Frantz P (2009) M&A operations and performance in banking. J Financ Serv Res 36:203–226 3. DeYoung R, Evanoff DD, Molyneux P (2009) Mergers and acquisitions of financial institutions: a review of the post-2000 literature.

hautement stratégique. Si l’hypothèse du havre de pollution prévaut, alors certains États peuvent choisir de l’utiliser (5) Selon Grether J.-M. et J. de Melo (2003), « Globalization and Dirty Industries : Do Pollution Havens Matter ? », NBER Working Paper 9776, les industries polluantes (celles citées dans la note de bas de page n° 4) sont 40 % moins intensives en main-d’œuvre, ont un ratio capital/production deux fois plus élevé et sont trois fois plus intensives en énergie que les industries les moins

Assessing payments systems in Latin America An Economist Intelligence Unit white paper sponsored by Visa International Assessing payments systems in Latin America Preface Assessing payments systems in Latin America is an Economist Intelligence Unit white paper, sponsored by Visa International. ● The Economist Intelligence Unit bears sole responsibility for the content of this report. The Economist Intelligence Unit’s editorial team gathered the data, conducted the interviews and wrote

affecte positivement le choix de la filiale et de la succursale et négativement celui du bureau de représentation. Mots clés : implantations bancaires à l’étranger, caractéristiques propres à la banque-mère, facteurs économiques. Abstract : Our paper aims to show that, as well as the macro-economic factors, headquarter specific characteristics can explain the organizational form choice of the abroad banking representation. On the basis of sample of 63 banks with different nationality established

Advanced Level 9716/23 FRENCH Paper 2 Reading and Writing October/November 2013 1 hour 45 minutes Additional Materials: Answer Booklet/Paper * 6 2 6 4 0 3 0 4 1 1 * READ THESE INSTRUCTIONS FIRST If you have been given an Answer Booklet, follow the instructions on the front cover of the Booklet. Write your Centre number, candidate number and name on all the work you hand in. Write in dark blue or black pen. Do not use staples, paper clips, highlighters, glue or correction

|Order sheet (ref name, colours, size, embroideries, patch…) | |Mails |Orders | |Paper letter |Paper files | |Sales contract |Pro forma Invoice | |Telephone

problèmes stratégiques ou juridiques : annonces couplées pour deux marques (distributeur et produit), de distributeurs, pour des alcools, évoquant le tabac, etc. 2 Transparent : présentation du cours 3 Rouleau de paper board, feutres Matériel nécessaire : 1 Tableau de paper board et feutres 2 Rétroprojecteur 3 Tableau blanc et feutres Mots techniques à utiliser : Axe, thème, cible ; concept d’évocation, copie stratégie des lessiviers ; agences, annonceurs ;

Dinner”, participation at £25 or equivalent is required. Please advise of your interest by email to a.bennadji@rgu.ac.uk if you are planning to attend the dinner, so we can book the tables Terrace or Lobby. (See menu at the end of the programme). Best paper award ceremony will take place during the gala dinner. My notes: 4 Day 3: Thursday 21 October, 2010 Time 08:30-09:00 am Activity Registration 9.00 - 10.15 am Session VII: Digital cities, eco-tourism, and sustainable cities Session