R. Teller | University of Nice Sophia Antipolis, Nice, France (original) (raw)
Papers by R. Teller
Social Science Research Network, 2024
This work is a reflection on modern postural yoga based on a lived experience of more than half a... more This work is a reflection on modern postural yoga based on a lived experience of more than half a century of daily practice of what was called, in the sixties, hatha yoga. The goal is to share with researchers and practitioners a set of questions raised by this long-term yoga practice. Now 78 years old, I practice almost the same yoga as in the early 60s with some adaptations related to the inevitable effects of aging. From this point of view, the effects of yoga as an instrument of longevity and well-being are positive, but is this a sufficient justification because yoga has not brought me the enlightenment brought about by what some yogis call "the awakening of Kundalini"? So, what is the meaning of this practice? Is yoga only an instrument of longevity and physical and mental well-being or is there something else behind this practice and, if so, what is its nature: is it liberation as conceived by classical yoga or is it a different spiritual state to be defined? Many questions have arisen about the status of this yoga practice and its relationship with classical yoga that has been practiced in India for several centuries. Academic research has produced results that allow for a better understanding of what is now called modern postural yoga, but it must be acknowledged that its status remains unclear compared to traditional yoga in India. It seems that we are dealing with two very distinct worlds, the world of classical yoga on the one hand, and the world of modern yoga on the other. The world of classical yoga is still practiced today by ascetics who have taken a vow of chastity and who seek this famous Kundalini awakening through severe asceticism and with the help of the traditional techniques of "classical hatha yoga" (mudra, asana, breath retention, concentration on internal sound, purification techniques etc.) to preserve and elevate the bindu (sperm), hence the importance of Bramacharia, and to raise the Kundalini in the central canal (Shushumna) to reach the "Thousand-petalled Lotus" (at the top of the skull). On the other hand, there is the world of modern yoga, essentially postural but also meditative, analyzed by Elisabeth de Michelis in her book "A history of Modern Yoga" published in 2004, which is, in fact, a hybrid and recent creation (beginning of the twentieth century) that developed first in India and then in the West. This yoga is a mix of Indian tradition and Western gymnastics who has a spiritual or philosophical underpinnings that remain ambiguous. In this context, the yogic body is more of a biomedical body which is, for the most part, the basis of a yoga therapy oriented towards well-being. What can be problematic is the transposition of tools from one world (classical yoga) into the other (modern yoga) even though they have different foundations. In his book "The Yoga of Power, Tantra, Shakti, And The Secret Way", Julius Evola seems to go in this direction. He writes: " I do not even dream of proposing Tantrism to the Western world, or importing it here in the West, so that people can practice it in its original aspects " and he adds: "These aspects are strictly and inseparably linked to the local Hindu and Tibetan traditions and the corresponding spiritual climate". However, current research on the biology of the brain and nervous system reveals strange correspondences with the tantric anatomy that serves as a support for the subtle body of classical yoga. These correspondences are particularly evident with the relationship between yoga and the vagus nerve, and this is what led us to propose this vagus nerve hypothesis as a missing link between the two worlds of yoga. To support this work and add some personal elements to this debate, a first assessment
Essay, 2024
This essay proposes to share some reflections on the effects of yoga based on more than 60 years ... more This essay proposes to share some reflections on the effects of yoga based on more than 60 years of daily practice of hatha yoga. Now 78 years old, I practice almost the same yoga with a few adaptations related to the inevitable effects of aging. From this point of view, the effects of yoga as an instrument of longevity and well-being are, for me, very positive. However, yoga did not bring me the enlightenment brought about by what some yogis call "the awakening of the Kundalini". What is the meaning of this practice? Is yoga only an instrument of longevity and physical and mental well-being or is there something else behind this practice and, if so, what is its nature: is it liberation as classical yoga conceives it or is it a vague spiritual state to be defined?
This work is a reflection on modern postural yoga based on a lived experience of more than half a... more This work is a reflection on modern postural yoga based on a lived experience of more than half a century of daily practice of what was called, in the sixties, hatha yoga. The goal is to share with researchers and practitioners a set of questions raised by this long-term yoga practice. Now 78 years old, I practice almost the same yoga as in the early 60s with some adaptations related to the inevitable effects of aging. From this point of view, the effects of yoga as an instrument of longevity and well-being are positive, but is this a sufficient justification because yoga has not brought me the enlightenment brought about by what some yogis call "the awakening of Kundalini"? So, what is the meaning of this practice? Is yoga only an instrument of longevity and physical and mental well-being or is there something else behind this practice and, if so, what is its nature: is it liberation as conceived by classical yoga or is it a different spiritual state to be defined? Many questions have arisen about the status of this yoga practice and its relationship with classical yoga that has been practiced in India for several centuries. Academic research has produced results that allow for a better understanding of what is now called modern postural yoga, but it must be acknowledged that its status remains unclear compared to traditional yoga in India. It seems that we are dealing with two very distinct worlds, the world of classical yoga on the one hand, and the world of modern yoga on the other. The world of classical yoga is still practiced today by ascetics who have taken a vow of chastity and who seek this famous Kundalini awakening through severe asceticism and with the help of the traditional techniques of "classical hatha yoga" (mudra, asana, breath retention, concentration on internal sound, purification techniques etc.) to preserve and elevate the bindu (sperm), hence the importance of Bramacharia, and to raise the Kundalini in the central canal (Shushumna) to reach the "Thousand-petalled Lotus" (at the top of the skull). On the other hand, there is the world of modern yoga, essentially postural but also meditative, analyzed by Elisabeth de Michelis in her book "A history of Modern Yoga" published in 2004, which is, in fact, a hybrid and recent creation (beginning of the twentieth century) that developed first in India and then in the West. This yoga is a mix of Indian tradition and Western gymnastics who has a spiritual or philosophical underpinnings that remain ambiguous. In this context, the yogic body is more of a biomedical body which is, for the most part, the basis of a yoga therapy oriented towards well-being. What can be problematic is the transposition of tools from one world (classical yoga) into the other (modern yoga) even though they have different foundations. In his book "The Yoga of Power, Tantra, Shakti, And The Secret Way", Julius Evola seems to go in this direction. He writes: " I do not even dream of proposing Tantrism to the Western world, or importing it here in the West, so that people can practice it in its original aspects " and he adds: "These aspects are strictly and inseparably linked to the local Hindu and Tibetan traditions and the corresponding spiritual climate". However, current
Working Paper, 2024
This work is a reflection on modern postural yoga based on a lived experience of more than half a... more This work is a reflection on modern postural yoga based on a lived experience of more than half a century of daily practice of what was called, in the sixties, hatha yoga. The goal is to share with researchers and practitioners a set of questions raised by this long-term yoga practice. Now 78 years old, I practice almost the same yoga as in the early 60s with some adaptations related to the inevitable effects of aging. From this point of view, the effects of yoga as an instrument of longevity and well-being are positive, but is this a sufficient justification because yoga has not brought me the enlightenment brought about by what some yogis call "the awakening of Kundalini"? So, what is the meaning of this practice? Is yoga only an instrument of longevity and physical and mental well-being or is there something else behind this practice and, if so, what is its nature: is it liberation as conceived by classical yoga or is it a different spiritual state to be defined? Many questions have arisen about the status of this yoga practice and its relationship with classical yoga that has been practiced in India for several centuries. Academic research has produced results that allow for a better understanding of what is now called modern postural yoga, but it must be acknowledged that its status remains unclear compared to traditional yoga in India. It seems that we are dealing with two very distinct worlds, the world of classical yoga on the one hand, and the world of modern yoga on the other. The world of classical yoga is still practiced today by ascetics who have taken a vow of chastity and who seek this famous Kundalini awakening through severe asceticism and with the help of the traditional techniques of "classical hatha yoga" (mudra, asana, breath retention, concentration on internal sound, purification techniques etc.) to preserve and elevate the bindu (sperm), hence the importance of Bramacharia, and to raise the Kundalini in the central canal (Shushumna) to reach the "Thousand-petalled Lotus" (at the top of the skull). On the other hand, there is the world of modern yoga, essentially postural but also meditative, analyzed by Elisabeth de Michelis in her book "A history of Modern Yoga" published in 2004, which is, in fact, a hybrid and recent creation (beginning of the twentieth century) that developed first in India and then in the West. This yoga is a mix of Indian tradition and Western gymnastics who has a spiritual or philosophical underpinnings that remain ambiguous. In this context, the yogic body is more of a biomedical body which is, for the most part, the basis of a yoga therapy oriented towards well-being. What can be problematic is the transposition of tools from one world (classical yoga) into the other (modern yoga) even though they have different foundations. In his book "The Yoga of Power, Tantra, Shakti, And The Secret Way", Julius Evola seems to go in this direction. He writes: " I do not even dream of proposing Tantrism to the Western world, or importing it here in the West, so that people can practice it in its original aspects " and he adds: "These aspects are strictly and inseparably linked to the local Hindu and Tibetan traditions and the corresponding spiritual climate". However, current research on the biology of the brain and nervous system reveals strange correspondences with the tantric anatomy that serves as a support for the subtle body of classical yoga. These correspondences are particularly evident with the relationship between yoga and the vagus nerve, and this is what led us to propose this vagus nerve hypothesis as a missing link between the two worlds of yoga. To support this work and add some personal elements to this debate, a first assessment
SIGLEAvailable at INIST (FR), Document Supply Service, under shelf-number : DO 2146 / INIST-CNRS ... more SIGLEAvailable at INIST (FR), Document Supply Service, under shelf-number : DO 2146 / INIST-CNRS - Institut de l'Information Scientifique et TechniqueFRFranc
Théorie comptable et sciences économiques du XVe au XXIe siècle
With a clear idea of the goals of downsizing, a planning process which ensures the participation ... more With a clear idea of the goals of downsizing, a planning process which ensures the participation of as many as possible, on-going and effective communication systems, and concrete strategies for living with the results, both employee morale and customer service can be improved in spite of the necessity of "doing more with less."
Les auteurs remercient le Conseil de recherche en sciences humaines du Canada (CRSH), l'Autorité ... more Les auteurs remercient le Conseil de recherche en sciences humaines du Canada (CRSH), l'Autorité des Marchés Financiers (Québec), PriceWarehouseCoopers, KPMG et l'Institut des vérificateurs internes (section de Montréal) pour leur soutien financier. This paper investigates how French stock market assesses accounting optional exemptions allowed at first time adoption of IFRS. Our results generally suggest that French stock markets participants are able to assess the impact of these optional exemptions on financial statements. Concerning the reconciliation of equity presented as part of the transition from French GAAP to IFRS, it seems that first-time IFRS equity adjustment is more valued by stock markets than stockholders' equity established based on French GAAP. It appears that market participants perceive net benefits associated with convergence of accounting standards.
Comptabilité - Contrôle - Audit, 2005
Les recherches en cours sur les systemes complexes constituent une voie de renouvellement et d... more Les recherches en cours sur les systemes complexes constituent une voie de renouvellement et d'enrichissement de nos manieres de diagnostiquer le systeme de l'entreprise de facon globale et permanente. En effet, la conception du diagnostic a long terme est remise en question par le changement que vit l'entreprise en tant que systeme complexe, en changement permanent. Chercher a promouvoir la modelisation de cette complexite dans la pratique du diagnostic d'entreprise implique la remise en cause des acquis conceptuels, methodologiques et techniques. Il ne s'agit plus d'indiquer la bonne solution, la bonne trajectoire en se referant a des lois externes au systeme de l'entreprise, mais d'explorer des pistes de solutions a partir du systeme lui-meme. Tel est l'objectif de cette communication : - Elaborer un diagnostic dans la complexite en vue d'apporter un nouvel eclairage sur la globalisation et la permanence en diagnostic ; - Promouvoir une aut...
The aim of this paper is to investigate how voluntary disclosures in XBRL files affect the value ... more The aim of this paper is to investigate how voluntary disclosures in XBRL files affect the value relevance of GAAP earnings considering the quality of corporate governance. Results are the following. Good corporate governance is positively associated with voluntary XBRL extensions. We observe that XBRL extensions enhance the positive relationship between earnings and stock price. However, this positive association is reduced for firms with a good governance, suggesting a substitution effect between XBRL extensions and corporate governance. This research highlights the importance to consider corporate governance when assessing the relevance of XBRL disclosures for stock market participants. It also appears that XBRL extensions would strategically be related to earnings quality. Finally, findings show that XBRL extensions attract financial analysts.
The Admitting management journal, 1989
With a clear idea of the goals of downsizing, a planning process which ensures the participation ... more With a clear idea of the goals of downsizing, a planning process which ensures the participation of as many as possible, on-going and effective communication systems, and concrete strategies for living with the results, both employee morale and customer service can be improved in spite of the necessity of "doing more with less."
Journal of International Accounting Research, 2009
This paper investigates whether and how managerial incentives influence the decision to elect opt... more This paper investigates whether and how managerial incentives influence the decision to elect optional exemptions when first adopting International Financial Reporting Standards (IFRS). It also examines the value-relevance of the mandatory and optional equity adjustments that must be recognized as a result of the first-time adoption of IFRS. Both questions are addressed in the context of the mandatory adoption of IFRS by French firms in 2005. Three major findings emerge from our analyses. First, managerial incentives influence the decision to strategically elect one or more optional exemptions at the transition date. Second, mandatory equity adjustments are more valued than French GAAP equity, suggesting that the first-time adoption of IFRS by French firms is perceived as a signal of an increase in the quality of their financial statements. Third, the value-relevance of optional IFRS equity adjustments depends on whether they result in the disclosure of new information.
Journal of International Accounting Research, 2009
... Journal of International Accounting Research 8, 2 (2009) 1-22. First-Time Adoption of IFRS, M... more ... Journal of International Accounting Research 8, 2 (2009) 1-22. First-Time Adoption of IFRS, Managerial Incentives and Value-Relevance: Some French Evidence. Samira Demaria 1 , Denis Cormier 2 , Pascale Lapointe-Antunes 2 , Robert Teller 3. (2009). ...
Social Science Research Network, 2024
This work is a reflection on modern postural yoga based on a lived experience of more than half a... more This work is a reflection on modern postural yoga based on a lived experience of more than half a century of daily practice of what was called, in the sixties, hatha yoga. The goal is to share with researchers and practitioners a set of questions raised by this long-term yoga practice. Now 78 years old, I practice almost the same yoga as in the early 60s with some adaptations related to the inevitable effects of aging. From this point of view, the effects of yoga as an instrument of longevity and well-being are positive, but is this a sufficient justification because yoga has not brought me the enlightenment brought about by what some yogis call "the awakening of Kundalini"? So, what is the meaning of this practice? Is yoga only an instrument of longevity and physical and mental well-being or is there something else behind this practice and, if so, what is its nature: is it liberation as conceived by classical yoga or is it a different spiritual state to be defined? Many questions have arisen about the status of this yoga practice and its relationship with classical yoga that has been practiced in India for several centuries. Academic research has produced results that allow for a better understanding of what is now called modern postural yoga, but it must be acknowledged that its status remains unclear compared to traditional yoga in India. It seems that we are dealing with two very distinct worlds, the world of classical yoga on the one hand, and the world of modern yoga on the other. The world of classical yoga is still practiced today by ascetics who have taken a vow of chastity and who seek this famous Kundalini awakening through severe asceticism and with the help of the traditional techniques of "classical hatha yoga" (mudra, asana, breath retention, concentration on internal sound, purification techniques etc.) to preserve and elevate the bindu (sperm), hence the importance of Bramacharia, and to raise the Kundalini in the central canal (Shushumna) to reach the "Thousand-petalled Lotus" (at the top of the skull). On the other hand, there is the world of modern yoga, essentially postural but also meditative, analyzed by Elisabeth de Michelis in her book "A history of Modern Yoga" published in 2004, which is, in fact, a hybrid and recent creation (beginning of the twentieth century) that developed first in India and then in the West. This yoga is a mix of Indian tradition and Western gymnastics who has a spiritual or philosophical underpinnings that remain ambiguous. In this context, the yogic body is more of a biomedical body which is, for the most part, the basis of a yoga therapy oriented towards well-being. What can be problematic is the transposition of tools from one world (classical yoga) into the other (modern yoga) even though they have different foundations. In his book "The Yoga of Power, Tantra, Shakti, And The Secret Way", Julius Evola seems to go in this direction. He writes: " I do not even dream of proposing Tantrism to the Western world, or importing it here in the West, so that people can practice it in its original aspects " and he adds: "These aspects are strictly and inseparably linked to the local Hindu and Tibetan traditions and the corresponding spiritual climate". However, current research on the biology of the brain and nervous system reveals strange correspondences with the tantric anatomy that serves as a support for the subtle body of classical yoga. These correspondences are particularly evident with the relationship between yoga and the vagus nerve, and this is what led us to propose this vagus nerve hypothesis as a missing link between the two worlds of yoga. To support this work and add some personal elements to this debate, a first assessment
Essay, 2024
This essay proposes to share some reflections on the effects of yoga based on more than 60 years ... more This essay proposes to share some reflections on the effects of yoga based on more than 60 years of daily practice of hatha yoga. Now 78 years old, I practice almost the same yoga with a few adaptations related to the inevitable effects of aging. From this point of view, the effects of yoga as an instrument of longevity and well-being are, for me, very positive. However, yoga did not bring me the enlightenment brought about by what some yogis call "the awakening of the Kundalini". What is the meaning of this practice? Is yoga only an instrument of longevity and physical and mental well-being or is there something else behind this practice and, if so, what is its nature: is it liberation as classical yoga conceives it or is it a vague spiritual state to be defined?
This work is a reflection on modern postural yoga based on a lived experience of more than half a... more This work is a reflection on modern postural yoga based on a lived experience of more than half a century of daily practice of what was called, in the sixties, hatha yoga. The goal is to share with researchers and practitioners a set of questions raised by this long-term yoga practice. Now 78 years old, I practice almost the same yoga as in the early 60s with some adaptations related to the inevitable effects of aging. From this point of view, the effects of yoga as an instrument of longevity and well-being are positive, but is this a sufficient justification because yoga has not brought me the enlightenment brought about by what some yogis call "the awakening of Kundalini"? So, what is the meaning of this practice? Is yoga only an instrument of longevity and physical and mental well-being or is there something else behind this practice and, if so, what is its nature: is it liberation as conceived by classical yoga or is it a different spiritual state to be defined? Many questions have arisen about the status of this yoga practice and its relationship with classical yoga that has been practiced in India for several centuries. Academic research has produced results that allow for a better understanding of what is now called modern postural yoga, but it must be acknowledged that its status remains unclear compared to traditional yoga in India. It seems that we are dealing with two very distinct worlds, the world of classical yoga on the one hand, and the world of modern yoga on the other. The world of classical yoga is still practiced today by ascetics who have taken a vow of chastity and who seek this famous Kundalini awakening through severe asceticism and with the help of the traditional techniques of "classical hatha yoga" (mudra, asana, breath retention, concentration on internal sound, purification techniques etc.) to preserve and elevate the bindu (sperm), hence the importance of Bramacharia, and to raise the Kundalini in the central canal (Shushumna) to reach the "Thousand-petalled Lotus" (at the top of the skull). On the other hand, there is the world of modern yoga, essentially postural but also meditative, analyzed by Elisabeth de Michelis in her book "A history of Modern Yoga" published in 2004, which is, in fact, a hybrid and recent creation (beginning of the twentieth century) that developed first in India and then in the West. This yoga is a mix of Indian tradition and Western gymnastics who has a spiritual or philosophical underpinnings that remain ambiguous. In this context, the yogic body is more of a biomedical body which is, for the most part, the basis of a yoga therapy oriented towards well-being. What can be problematic is the transposition of tools from one world (classical yoga) into the other (modern yoga) even though they have different foundations. In his book "The Yoga of Power, Tantra, Shakti, And The Secret Way", Julius Evola seems to go in this direction. He writes: " I do not even dream of proposing Tantrism to the Western world, or importing it here in the West, so that people can practice it in its original aspects " and he adds: "These aspects are strictly and inseparably linked to the local Hindu and Tibetan traditions and the corresponding spiritual climate". However, current
Working Paper, 2024
This work is a reflection on modern postural yoga based on a lived experience of more than half a... more This work is a reflection on modern postural yoga based on a lived experience of more than half a century of daily practice of what was called, in the sixties, hatha yoga. The goal is to share with researchers and practitioners a set of questions raised by this long-term yoga practice. Now 78 years old, I practice almost the same yoga as in the early 60s with some adaptations related to the inevitable effects of aging. From this point of view, the effects of yoga as an instrument of longevity and well-being are positive, but is this a sufficient justification because yoga has not brought me the enlightenment brought about by what some yogis call "the awakening of Kundalini"? So, what is the meaning of this practice? Is yoga only an instrument of longevity and physical and mental well-being or is there something else behind this practice and, if so, what is its nature: is it liberation as conceived by classical yoga or is it a different spiritual state to be defined? Many questions have arisen about the status of this yoga practice and its relationship with classical yoga that has been practiced in India for several centuries. Academic research has produced results that allow for a better understanding of what is now called modern postural yoga, but it must be acknowledged that its status remains unclear compared to traditional yoga in India. It seems that we are dealing with two very distinct worlds, the world of classical yoga on the one hand, and the world of modern yoga on the other. The world of classical yoga is still practiced today by ascetics who have taken a vow of chastity and who seek this famous Kundalini awakening through severe asceticism and with the help of the traditional techniques of "classical hatha yoga" (mudra, asana, breath retention, concentration on internal sound, purification techniques etc.) to preserve and elevate the bindu (sperm), hence the importance of Bramacharia, and to raise the Kundalini in the central canal (Shushumna) to reach the "Thousand-petalled Lotus" (at the top of the skull). On the other hand, there is the world of modern yoga, essentially postural but also meditative, analyzed by Elisabeth de Michelis in her book "A history of Modern Yoga" published in 2004, which is, in fact, a hybrid and recent creation (beginning of the twentieth century) that developed first in India and then in the West. This yoga is a mix of Indian tradition and Western gymnastics who has a spiritual or philosophical underpinnings that remain ambiguous. In this context, the yogic body is more of a biomedical body which is, for the most part, the basis of a yoga therapy oriented towards well-being. What can be problematic is the transposition of tools from one world (classical yoga) into the other (modern yoga) even though they have different foundations. In his book "The Yoga of Power, Tantra, Shakti, And The Secret Way", Julius Evola seems to go in this direction. He writes: " I do not even dream of proposing Tantrism to the Western world, or importing it here in the West, so that people can practice it in its original aspects " and he adds: "These aspects are strictly and inseparably linked to the local Hindu and Tibetan traditions and the corresponding spiritual climate". However, current research on the biology of the brain and nervous system reveals strange correspondences with the tantric anatomy that serves as a support for the subtle body of classical yoga. These correspondences are particularly evident with the relationship between yoga and the vagus nerve, and this is what led us to propose this vagus nerve hypothesis as a missing link between the two worlds of yoga. To support this work and add some personal elements to this debate, a first assessment
SIGLEAvailable at INIST (FR), Document Supply Service, under shelf-number : DO 2146 / INIST-CNRS ... more SIGLEAvailable at INIST (FR), Document Supply Service, under shelf-number : DO 2146 / INIST-CNRS - Institut de l'Information Scientifique et TechniqueFRFranc
Théorie comptable et sciences économiques du XVe au XXIe siècle
With a clear idea of the goals of downsizing, a planning process which ensures the participation ... more With a clear idea of the goals of downsizing, a planning process which ensures the participation of as many as possible, on-going and effective communication systems, and concrete strategies for living with the results, both employee morale and customer service can be improved in spite of the necessity of "doing more with less."
Les auteurs remercient le Conseil de recherche en sciences humaines du Canada (CRSH), l'Autorité ... more Les auteurs remercient le Conseil de recherche en sciences humaines du Canada (CRSH), l'Autorité des Marchés Financiers (Québec), PriceWarehouseCoopers, KPMG et l'Institut des vérificateurs internes (section de Montréal) pour leur soutien financier. This paper investigates how French stock market assesses accounting optional exemptions allowed at first time adoption of IFRS. Our results generally suggest that French stock markets participants are able to assess the impact of these optional exemptions on financial statements. Concerning the reconciliation of equity presented as part of the transition from French GAAP to IFRS, it seems that first-time IFRS equity adjustment is more valued by stock markets than stockholders' equity established based on French GAAP. It appears that market participants perceive net benefits associated with convergence of accounting standards.
Comptabilité - Contrôle - Audit, 2005
Les recherches en cours sur les systemes complexes constituent une voie de renouvellement et d... more Les recherches en cours sur les systemes complexes constituent une voie de renouvellement et d'enrichissement de nos manieres de diagnostiquer le systeme de l'entreprise de facon globale et permanente. En effet, la conception du diagnostic a long terme est remise en question par le changement que vit l'entreprise en tant que systeme complexe, en changement permanent. Chercher a promouvoir la modelisation de cette complexite dans la pratique du diagnostic d'entreprise implique la remise en cause des acquis conceptuels, methodologiques et techniques. Il ne s'agit plus d'indiquer la bonne solution, la bonne trajectoire en se referant a des lois externes au systeme de l'entreprise, mais d'explorer des pistes de solutions a partir du systeme lui-meme. Tel est l'objectif de cette communication : - Elaborer un diagnostic dans la complexite en vue d'apporter un nouvel eclairage sur la globalisation et la permanence en diagnostic ; - Promouvoir une aut...
The aim of this paper is to investigate how voluntary disclosures in XBRL files affect the value ... more The aim of this paper is to investigate how voluntary disclosures in XBRL files affect the value relevance of GAAP earnings considering the quality of corporate governance. Results are the following. Good corporate governance is positively associated with voluntary XBRL extensions. We observe that XBRL extensions enhance the positive relationship between earnings and stock price. However, this positive association is reduced for firms with a good governance, suggesting a substitution effect between XBRL extensions and corporate governance. This research highlights the importance to consider corporate governance when assessing the relevance of XBRL disclosures for stock market participants. It also appears that XBRL extensions would strategically be related to earnings quality. Finally, findings show that XBRL extensions attract financial analysts.
The Admitting management journal, 1989
With a clear idea of the goals of downsizing, a planning process which ensures the participation ... more With a clear idea of the goals of downsizing, a planning process which ensures the participation of as many as possible, on-going and effective communication systems, and concrete strategies for living with the results, both employee morale and customer service can be improved in spite of the necessity of "doing more with less."
Journal of International Accounting Research, 2009
This paper investigates whether and how managerial incentives influence the decision to elect opt... more This paper investigates whether and how managerial incentives influence the decision to elect optional exemptions when first adopting International Financial Reporting Standards (IFRS). It also examines the value-relevance of the mandatory and optional equity adjustments that must be recognized as a result of the first-time adoption of IFRS. Both questions are addressed in the context of the mandatory adoption of IFRS by French firms in 2005. Three major findings emerge from our analyses. First, managerial incentives influence the decision to strategically elect one or more optional exemptions at the transition date. Second, mandatory equity adjustments are more valued than French GAAP equity, suggesting that the first-time adoption of IFRS by French firms is perceived as a signal of an increase in the quality of their financial statements. Third, the value-relevance of optional IFRS equity adjustments depends on whether they result in the disclosure of new information.
Journal of International Accounting Research, 2009
... Journal of International Accounting Research 8, 2 (2009) 1-22. First-Time Adoption of IFRS, M... more ... Journal of International Accounting Research 8, 2 (2009) 1-22. First-Time Adoption of IFRS, Managerial Incentives and Value-Relevance: Some French Evidence. Samira Demaria 1 , Denis Cormier 2 , Pascale Lapointe-Antunes 2 , Robert Teller 3. (2009). ...