Articles

Poll lead by Terra Nova and Echo Citoyen

Photo: Poll lead by Terra Nova and Echo Citoyen (whom one of the founders is HEC alumni Quentin Sauzay) The relationship between cannabis and society is a long and deeply contested one. Throughout history, cannabis has been associated with everything from health, leisure, and pop culture to criminal and immoral behavior. But beyond the simple debate about whether cannabis is (...)

Read more

Platform companies like Uber, Airbnb and eBay represent a disruptive new economic phenomenon. (...)

Read more

Hervé Stolowy and his co-authors look at the impact for companies based in non-English speaking (...)

Read more

The impact of potential conflicts between shareholders and managers on audit fees has been the (...)

Read more

Credit ratings are increasingly essential investment signals, heavily impacting the cost of capital (...)

Read more

What affects the quality of an audit? Cédric Lesage and Géraldine Hottegindre have answered this (...)

Read more

Key Ideas: • The adoption of International Financial Reporting Standards (IFRS) has not improved (...)

Read more
Accounting15 April 2008

Goodwill, Accounting, and Governance

How can the evolution of accounting for goodwill1 during the last century be explained? Hervé (...)

Read more