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ROE and Value Creation under IAS/IFRS: Evidence of Discordance from French Firms
Financial leverage IAS/IFRS Return on equity
2016/1/27
This paper re-examines the effects that adoption of the International Financial Reporting Standards (IFRS) has had on financial reporting of French listed firms. By analysing the 2004 financial statem...
Mobile technology and the value chain: Participants, activities and value creation
mobile technology value chain mobile applications m-Business
2008/11/11
Technology has evolved significantly and it is increasingly being used by businesses and consumers alike. Technologies such as those supporting electronic business (e-Business) and mobile business (m...