Zobrazeno 1 - 10
of 29
pro vyhledávání: '"Pascal Alphonse"'
Publikováno v:
International Journal of Economics and Financial Issues, Vol 4, Iss 1, Pp 196-216 (2014)
In terms of corporate valuation, the frequently used heuristics are Price Earnings or Price Earnings to Growth ratios. The development of a valuation model of type Abnormal Earnings Growth Model including modeling of expected rents evolution, conditi
Externí odkaz:
https://doaj.org/article/3fed072b4a0943d9ac065ffca7a341cb
Publikováno v:
International Journal of Economics and Financial Issues, Vol 4, Iss 1 (2013)
In terms of corporate valuation, the frequently used heuristics are Price Earnings or Price Earnings to Growth ratios. The development of a valuation model of type Abnormal Earnings Growth Model including modeling of expected rents evolution, conditi
Externí odkaz:
https://doaj.org/article/d68431400f6f433d86229ca34517b7d7
This book covers recent research advances, methods and techniques, applications and projects in financial analytics, with a focus on the effects of the health crisis on banking activities and financial engineering. It explores the latest developments
Publikováno v:
Economic Modelling
Economic Modelling, 2017, 64, pp.502-512. ⟨10.1016/j.econmod.2017.03.010⟩
Economic Modelling, Elsevier, 2017, 64, pp.502-512. ⟨10.1016/j.econmod.2017.03.010⟩
Economic Modelling, 2017, 64, pp.502-512. ⟨10.1016/j.econmod.2017.03.010⟩
Economic Modelling, Elsevier, 2017, 64, pp.502-512. ⟨10.1016/j.econmod.2017.03.010⟩
The extant literature shows that shareholder and creditor rights positively affect corporate payout policy in a static macroeconomic environment. This study examines how the effects of shareholder and creditor rights on dividend policy change under t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::f88dafd2d56707ba1d5535b623a6810d
https://doi.org/10.1016/j.econmod.2017.03.010
https://doi.org/10.1016/j.econmod.2017.03.010
Autor:
Pascal Alphonse, Hélène de Brébisson
Publikováno v:
Comptabilité-Contrôle-Audit
Comptabilité-Contrôle-Audit, 2018, Tome 24 (2), pp.7-36. ⟨10.3917/cca.242.0007⟩
Comptabilité-Contrôle-Audit, Association Francophone de Comptabilité ; Vuibert, 2018, Tome 24 (2), pp.7-36. ⟨10.3917/cca.242.0007⟩
Comptabilité-Contrôle-Audit, 2018, Tome 24 (2), pp.7-36. ⟨10.3917/cca.242.0007⟩
Comptabilité-Contrôle-Audit, Association Francophone de Comptabilité ; Vuibert, 2018, Tome 24 (2), pp.7-36. ⟨10.3917/cca.242.0007⟩
Les IFRS ont ete adoptees a travers le monde selon des politiques variees d’application optionnelle, obligatoire, restreinte ou generale : nous proposons une typologie des politiques d’adoption des normes internationales. Nous modelisons le choix
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::afdf71c175c3ab938cb0f1e1168641d4
https://hal.science/hal-03590587
https://hal.science/hal-03590587
Autor:
Sipei Zhang, Pascal Alphonse
Publikováno v:
SSRN Electronic Journal.
For an M&A context, this paper investigates stock payment acquirers' trade-off strategy between accruals-based earnings management (AM) and real earnings management (REM) and it impacts on firm's post-acquisition performance during the period before
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4a7619c21758ceb5c2dc7a28ffc3a39d
https://doi.org/10.2139/ssrn.2797147
https://doi.org/10.2139/ssrn.2797147
Autor:
Nguyen Thu Hang, Pascal Alphonse
Publikováno v:
SSRN Electronic Journal.
We examine three widely debated topics in accounting and finance: financial distress, accounting choices and accrual anomaly. We find that the differential persistence of accruals and cash flows is significantly larger for firms with lower financial
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::22c38d98cfe902882f9c47d7ab065eec
https://doi.org/10.2139/ssrn.2565317
https://doi.org/10.2139/ssrn.2565317
Autor:
Pascal Alphonse, Quoc Trung Tran
Publikováno v:
International Journal of Economics and Finance. 6
Dividend policy includes two steps of making decisions, namely dividend payment and dividend magnitude; however, several prior studies focus on only one in two steps. This study investigates dividend policy in Vietnamese stock market with Heckman’s
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a971b02990b3abdd37f8d67dc72e02ba
https://doi.org/10.5539/ijef.v6n3p16
https://doi.org/10.5539/ijef.v6n3p16
Publikováno v:
Comptabilité-Contrôle-Audit
Comptabilité-Contrôle-Audit, 2013, 19 (1), pp.7. ⟨10.3917/cca.191.0007⟩
Comptabilité-Contrôle-Audit, Association Francophone de Comptabilité ; Vuibert, 2013, 19 (1), pp.7. ⟨10.3917/cca.191.0007⟩
Comptabilité-Contrôle-Audit, 2013, 19 (1), pp.7. ⟨10.3917/cca.191.0007⟩
Comptabilité-Contrôle-Audit, Association Francophone de Comptabilité ; Vuibert, 2013, 19 (1), pp.7. ⟨10.3917/cca.191.0007⟩
Cet article analyse l’effet de la croissance de l’entreprise et de son financement sur l’association entre les valeurs boursiere et comptable des capitaux propres. A cette fin, un modele a base de resultats residuels est developpe et ses implic
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::d1a4f7832482d14f7a405913e4b848e2
https://hal.science/hal-03590589
https://hal.science/hal-03590589