Essec\Faculty\Model\Profile {#6196
#_id: "B00000527"
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"slug" => "walton-peter"
"fullName" => "Peter WALTON"
"lastName" => "WALTON"
"firstName" => "Peter"
"title" => array:2 [
"fr" => "Professeur émérite"
"en" => "Emeritus Professor"
]
"email" => "walton@essec.edu"
"status" => "ACTIF"
"campus" => "Campus de Cergy"
"departments" => []
"phone" => "+33 (0)1 34 43 33 79"
"sites" => []
"facNumber" => "2093"
"externalCvUrl" => "https://faculty.essec.edu/cv/walton-peter/pdf"
"googleScholarUrl" => "https://scholar.google.com/citations?user=q8BWC7IAAAAJ"
"facOrcId" => "https://orcid.org/0000-0001-5970-3585"
"career" => array:6 [
0 => Essec\Faculty\Model\CareerItem {#6214
#_index: null
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"startDate" => "2013-07-01"
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]
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"fr" => "ESSEC Business School"
"en" => "ESSEC Business School"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
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}
1 => Essec\Faculty\Model\CareerItem {#6215
#_index: null
#_id: null
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"en" => "Other Academic Appointments"
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]
"label" => array:2 [
"fr" => "Professeur visitant"
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]
"institution" => array:2 [
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"en" => "Université Paris-Dauphine, PSL University"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#6196}
}
2 => Essec\Faculty\Model\CareerItem {#6216
#_index: null
#_id: null
#_source: array:7 [
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]
"institution" => array:2 [
"fr" => "Université de Genève"
"en" => "Université de Genève"
]
"country" => array:2 [
"fr" => "Suisse"
"en" => "Switzerland"
]
]
+lang: "fr"
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}
3 => Essec\Faculty\Model\CareerItem {#6217
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"en" => "Open University Business School"
]
"country" => array:2 [
"fr" => "Royaume-Uni"
"en" => "United Kingdom"
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#6196}
}
4 => Essec\Faculty\Model\CareerItem {#6218
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]
]
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}
5 => Essec\Faculty\Model\CareerItem {#6219
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]
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]
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0 => Essec\Faculty\Model\Diplome {#6198
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#_source: array:5 [
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]
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}
1 => Essec\Faculty\Model\Diplome {#6200
#_index: null
#_id: null
#_source: array:5 [
"diplome" => "DIPLOMA"
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}
2 => Essec\Faculty\Model\Diplome {#6197
#_index: null
#_id: null
#_source: array:5 [
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"fr" => "London University"
"en" => "London University"
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]
]
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}
3 => Essec\Faculty\Model\Diplome {#6201
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#_id: null
#_source: array:5 [
"diplome" => "CERT"
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"en" => "Association of Chartered Certified Accountants (ACCA)"
]
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"en" => "United Kingdom"
]
]
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}
]
"bio" => array:2 [
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"en" => null
]
"department" => array:2 [
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0 => Essec\Faculty\Model\Distinction {#6220
#_index: null
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#_source: array:6 [
"date" => "2021-05-26"
"label" => array:2 [
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"type" => array:2 [
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"tri" => " 1 "
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]
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]
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0 => Essec\Faculty\Model\ExtraActivity {#6195
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2 => Essec\Faculty\Model\ExtraActivity {#6202
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4 => Essec\Faculty\Model\ExtraActivity {#6204
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5 => Essec\Faculty\Model\ExtraActivity {#6205
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9 => Essec\Faculty\Model\ExtraActivity {#6209
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10 => Essec\Faculty\Model\ExtraActivity {#6210
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11 => Essec\Faculty\Model\ExtraActivity {#6211
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12 => Essec\Faculty\Model\ExtraActivity {#6212
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13 => Essec\Faculty\Model\ExtraActivity {#6213
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"indexedAt" => "2023-11-29T11:21:22.000Z"
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0 => Essec\Faculty\Model\Contribution {#6221
#_index: "academ_contributions"
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"slug" => "response-of-the-eaa-financial-reporting-standards-committee-to-the-iasb-discussion-paper-a-review-of-the-conceptual-framework-for-financial-reporting"
"yearMonth" => "2014-06"
"year" => "2014"
"title" => "Response of the EAA Financial Reporting Standards Committee to the IASB Discussion Paper: A Review of the Conceptual Framework for Financial Reporting"
"description" => "WALTON, P., BARKER, R., LENNARD, A., NOBES, C. et TROMBETTA, M. (2014). Response of the EAA Financial Reporting Standards Committee to the IASB Discussion Paper: A Review of the Conceptual Framework for Financial Reporting. <i>Accounting in Europe</i>, 11(2), pp. 149-184."
"authors" => array:5 [
0 => array:3 [
"name" => "WALTON Peter"
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1 => array:1 [
"name" => "BARKER R."
]
2 => array:1 [
"name" => "LENNARD A."
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3 => array:1 [
"name" => "NOBES C."
]
4 => array:1 [
"name" => "TROMBETTA M."
]
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"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-02-02 16:16:18"
"publicationUrl" => "https://www.semanticscholar.org/paper/Response-of-the-EAA-Financial-Reporting-Standards-A-Barker-Lennard/17846d3df09436a4d5899628f845de47426a9bd4"
"publicationInfo" => array:3 [
"pages" => "149-184"
"volume" => "11"
"number" => "2"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "The European Accounting Association (EAA) Financial Reporting Standrads Comittee (FRSC) provied a response to the international Accounting Standards Board's (IASB's) 2013 Discussion Paper (DP) on completing and revising its Conceptual Framework. The Repsons consited of a literature-bases discussion of the issues raised in the IASB paper and responses to the questions asked. The Following paper has omitted the responses to specific questions but otherwise stes out the arguments made to the IASB, together with introductory material to indicate the context. The FRSC paper follows the order of the IASB DP."
"en" => "The European Accounting Association (EAA) Financial Reporting Standrads Comittee (FRSC) provied a response to the international Accounting Standards Board's (IASB's) 2013 Discussion Paper (DP) on completing and revising its Conceptual Framework. The Repsons consited of a literature-bases discussion of the issues raised in the IASB paper and responses to the questions asked. The Following paper has omitted the responses to specific questions but otherwise stes out the arguments made to the IASB, together with introductory material to indicate the context. The FRSC paper follows the order of the IASB DP."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
1 => Essec\Faculty\Model\Contribution {#6223
#_index: "academ_contributions"
#_id: "2430"
#_source: array:18 [
"id" => "2430"
"slug" => "response-of-the-eaa-frsc-to-the-efrag-anc-frc-discussion-paper-towards-a-disclosure"
"yearMonth" => "2013-03"
"year" => "2013"
"title" => "Response of the EAA FRSC to the EFRAG/ANC/FRC Discussion Paper: Towards a Disclosure"
"description" => "BARKER, R., BARONE, E., BIRT, J., GAEREMYNCK, A., MCGEACHIN, A. et O'CONNOR, P. (2013). Response of the EAA FRSC to the EFRAG/ANC/FRC Discussion Paper: Towards a Disclosure. <i>Accounting in Europe</i>, 10(1), pp. 1-26."
"authors" => array:6 [
0 => array:3 [
"name" => "O'CONNOR Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
1 => array:1 [
"name" => "BARKER R."
]
2 => array:1 [
"name" => "BARONE E."
]
3 => array:1 [
"name" => "BIRT J."
]
4 => array:1 [
"name" => "GAEREMYNCK A."
]
5 => array:1 [
"name" => "MCGEACHIN A."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-02-02 16:16:18"
"publicationUrl" => "https://www.researchgate.net/publication/236014613_Response_of_the_EAA_FRSC_to_the_EFRAGANCFRC_Discussion_Paper_Towards_a_Disclosure_Framework_for_the_Notes"
"publicationInfo" => array:3 [
"pages" => "1-26"
"volume" => "10"
"number" => "1"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "We summarize the response of the EAA’s FRSC to Towards a Disclosure Framework for the Notes, a Discussion Paper (DP) issued jointly by EFRAG, ANC and FRC. While supportive of much of the DP, and in particular of the underlying aim to place disclosures on a sounder conceptual foundation, we identify two broad themes for further development. The first concerns the DP’s diagnosis of the problem, which is that the existing financial reporting is characterized by, on the one hand, disclosure overload and, on the other hand, an absence of a conceptual framework for organizing and communicating disclosures. Our review of the literature suggests much greater support for the second of these two factors than for the first. The second broad theme is the purpose of the proposed DF, and the principles that are derived from this purpose. Here, we stress the need for the framework to better accommodate the context within which financial statement disclosures are used. In practice, this context is characterized by variation in information, incentives and enforcement, each of which has a considerable effect on the appropriate disclosure policy and practice in any given situation."
"en" => "We summarize the response of the EAA’s FRSC to Towards a Disclosure Framework for the Notes, a Discussion Paper (DP) issued jointly by EFRAG, ANC and FRC. While supportive of much of the DP, and in particular of the underlying aim to place disclosures on a sounder conceptual foundation, we identify two broad themes for further development. The first concerns the DP’s diagnosis of the problem, which is that the existing financial reporting is characterized by, on the one hand, disclosure overload and, on the other hand, an absence of a conceptual framework for organizing and communicating disclosures. Our review of the literature suggests much greater support for the second of these two factors than for the first. The second broad theme is the purpose of the proposed DF, and the principles that are derived from this purpose. Here, we stress the need for the framework to better accommodate the context within which financial statement disclosures are used. In practice, this context is characterized by variation in information, incentives and enforcement, each of which has a considerable effect on the appropriate disclosure policy and practice in any given situation."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
2 => Essec\Faculty\Model\Contribution {#6225
#_index: "academ_contributions"
#_id: "2486"
#_source: array:18 [
"id" => "2486"
"slug" => "shattering-complacency-building-trust"
"yearMonth" => "2002-10"
"year" => "2002"
"title" => "Shattering Complacency: Building Trust"
"description" => "WALTON, P. (2002). Shattering Complacency: Building Trust. <i>Accounting & Business</i>, pp. 20-21."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2020-12-17 17:55:06"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "20-21"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Une réflexion sur les conséquences pour la profession comptable en générale et la profession américaine en particulier des scandales comptables aux Etats-Unis."
"en" => "An analysis of the consequences for the accouting profession in general and the US profession in particular of the accounting scandals in America."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
3 => Essec\Faculty\Model\Contribution {#6222
#_index: "academ_contributions"
#_id: "2515"
#_source: array:18 [
"id" => "2515"
"slug" => "still-on-track"
"yearMonth" => "2012-12"
"year" => "2012"
"title" => "Still on Track"
"description" => "WALTON, P. (2012). Still on Track. <i>Accountancy</i>, 149, pp. 72-73."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-02-02 16:16:18"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "72-73"
"volume" => "149"
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue professionnelle"
"en" => "Professional journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
4 => Essec\Faculty\Model\Contribution {#6226
#_index: "academ_contributions"
#_id: "2641"
#_source: array:18 [
"id" => "2641"
"slug" => "the-effects-of-accounting-standards-a-comment"
"yearMonth" => "2012-10"
"year" => "2012"
"title" => "The Effects of Accounting Standards – A Comment"
"description" => "HALLER, A., NOBES, C., CAIRNS, D., HJELSTROM, A., MOYA, S. et O'CONNOR, P. (2012). The Effects of Accounting Standards – A Comment. <i>Accounting in Europe</i>, 9(2), pp. 113-125."
"authors" => array:6 [
0 => array:3 [
"name" => "O'CONNOR Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
1 => array:1 [
"name" => "HALLER A."
]
2 => array:1 [
"name" => "NOBES C."
]
3 => array:1 [
"name" => "CAIRNS D."
]
4 => array:1 [
"name" => "HJELSTROM A."
]
5 => array:1 [
"name" => "MOYA S."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-02-02 16:16:18"
"publicationUrl" => "https://doi.org/10.1080/17449480.2012.720870"
"publicationInfo" => array:3 [
"pages" => "113-125"
"volume" => "9"
"number" => "2"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "This paper brings together the comments made by the European Accounting Association’s Financial Reporting Standards Committee to a discussion paper (DP) issued by European Financial Reporting Advisory Group/UK Accounting Standards Board (ASB). It analyses the content of the DP and then discusses what effects should be considered. It considers that all effects should be evaluated, irrespective of whether they normally fall within the standard-setter’s purlieu, and provides a taxonomy of effects. It illustrates the difficulty of determining what effects should be considered by the standard-setter. The paper then discusses when effects should be reviewed. It agrees with the DP that effects need to be considered from inception of the project. It disagrees that the standard-setter should necessarily be responsible for all of the effects analysis. It argues that effects are likely to be different by geographical region and industry sector, and recourse should be had to national standard-setters and other organizations. While preparers may make representations about effects during the due process, these are not likely to be a representative sample. The paper suggests that in particular post-implementation reviews are better carried out independently. It observes that the DP does not address the practicalities of carrying out research in this area."
"en" => "This paper brings together the comments made by the European Accounting Association’s Financial Reporting Standards Committee to a discussion paper (DP) issued by European Financial Reporting Advisory Group/UK Accounting Standards Board (ASB). It analyses the content of the DP and then discusses what effects should be considered. It considers that all effects should be evaluated, irrespective of whether they normally fall within the standard-setter’s purlieu, and provides a taxonomy of effects. It illustrates the difficulty of determining what effects should be considered by the standard-setter. The paper then discusses when effects should be reviewed. It agrees with the DP that effects need to be considered from inception of the project. It disagrees that the standard-setter should necessarily be responsible for all of the effects analysis. It argues that effects are likely to be different by geographical region and industry sector, and recourse should be had to national standard-setters and other organizations. While preparers may make representations about effects during the due process, these are not likely to be a representative sample. The paper suggests that in particular post-implementation reviews are better carried out independently. It observes that the DP does not address the practicalities of carrying out research in this area."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
5 => Essec\Faculty\Model\Contribution {#5851
#_index: "academ_contributions"
#_id: "2686"
#_source: array:18 [
"id" => "2686"
"slug" => "the-legitimacy-of-the-iasb"
"yearMonth" => "2012-06"
"year" => "2012"
"title" => "The Legitimacy of the IASB"
"description" => "DANJOU, P. et WALTON, P. (2012). The Legitimacy of the IASB. <i>Accounting in Europe</i>, 9(1), pp. 1-15."
"authors" => array:2 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
1 => array:1 [
"name" => "DANJOU P."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2023-01-26 14:31:19"
"publicationUrl" => "https://www.tandfonline.com/doi/full/10.1080/17449480.2012.664396"
"publicationInfo" => array:3 [
"pages" => "1-15"
"volume" => "9"
"number" => "1"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "This paper takes issue with Burlaud and Colasse (Accounting in Europe, 8, pp. 23–47, 2011a) who suggest that the International Accounting Standards Board (IASB) lacks legitimacy and that this has led to a return of politics to standard-setting. We show that the IASB is supported by the leaders of the world's major economies (G20), and by the European Commission and European Parliament. The European Commission's policy is to pursue wider adoption of the IASB's standards. We go on to suggest that politics has never been absent from standard-setting and to note that a number of the positions taken by Burlaud and Colasse are not supported by the mainstream literature."
"en" => "This paper takes issue with Burlaud and Colasse (Accounting in Europe, 8, pp. 23–47, 2011a) who suggest that the International Accounting Standards Board (IASB) lacks legitimacy and that this has led to a return of politics to standard-setting. We show that the IASB is supported by the leaders of the world's major economies (G20), and by the European Commission and European Parliament. The European Commission's policy is to pursue wider adoption of the IASB's standards. We go on to suggest that politics has never been absent from standard-setting and to note that a number of the positions taken by Burlaud and Colasse are not supported by the mainstream literature."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
6 => Essec\Faculty\Model\Contribution {#6224
#_index: "academ_contributions"
#_id: "2731"
#_source: array:18 [
"id" => "2731"
"slug" => "the-trouble-with-comprehensive-income"
"yearMonth" => "2002-09"
"year" => "2002"
"title" => "The Trouble with Comprehensive Income"
"description" => "WALTON, P. (2002). The Trouble with Comprehensive Income. <i>Accounting & Business</i>, pp. 10."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2020-12-17 17:55:06"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "10"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "L'article explique et commente une nouvelle approche concernant le bilan qui se manifeste dans les discussions de l'IASB."
"en" => "The article explains and comments on a new approach to balance sheet measurement which manifests itself in the discussion of the IASB."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
7 => Essec\Faculty\Model\Contribution {#6227
#_index: "academ_contributions"
#_id: "2749"
#_source: array:18 [
"id" => "2749"
"slug" => "tin-hat-time-at-the-iasb"
"yearMonth" => "2001-09"
"year" => "2001"
"title" => "Tin Hat Time at the IASB?"
"description" => "WALTON, P. (2001). Tin Hat Time at the IASB? <i>Accounting & Business</i>, pp. 10-10."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2020-12-17 17:55:06"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "10-10"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Rapport du débat chez le normalisateur comptable international (IASB) concernant le besoin de créer une norme pour comptabiliser l'émission d'option d'achat d'actions pour la direction."
"en" => "Report of a debate at the International Accounting Standards Board on the need for a standard on accounting for stock options given to management."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
8 => Essec\Faculty\Model\Contribution {#6228
#_index: "academ_contributions"
#_id: "2751"
#_source: array:18 [
"id" => "2751"
"slug" => "to-boldly-go"
"yearMonth" => "2002-05"
"year" => "2002"
"title" => "To Boldly Go....."
"description" => "WALTON, P. (2002). To Boldly Go..... <i>Accounting & Business</i>, pp. 9."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2020-12-17 17:55:06"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "9"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Compte-rendu d'une réunion du normalisateur comptable international et la résolution d'un problème de rédaction de normes."
"en" => "Report on a meeting of the International Accounting Standards Board and its attempts to resolve an issue in the format of accounting standards."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
9 => Essec\Faculty\Model\Contribution {#6229
#_index: "academ_contributions"
#_id: "2930"
#_source: array:18 [
"id" => "2930"
"slug" => "an-executives-guide-for-moving-from-u-s-gaap-to-ifrs"
"yearMonth" => "2009-01"
"year" => "2009"
"title" => "An Executive's Guide for Moving From U.S. GAAP to IFRS"
"description" => "WALTON, P. (2009). <i>An Executive's Guide for Moving From U.S. GAAP to IFRS</i>. Business Expert Press, 127 pages."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => ""
"keywords" => array:8 [
0 => "Adoption"
1 => "Adoption IFRS"
2 => "Convergence"
3 => "GAAP"
4 => "IASB"
5 => "IFRS"
6 => "Standard Global"
7 => "US"
]
"updatedAt" => "2021-09-06 14:06:32"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Livres"
"en" => "Books"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Le livre analyse les différentes questions relatives à la possibilité pour la Securities and Exchange Commission (SEC) d' imposer l'utilisation des IFRS par les entreprises côtées en bourse et de déléguer à l'IASB la mission de fournir les normes comptables pour les Etats-Unis."
"en" => "The book reviews different issues relating to the possibility that the Securities and Exchange Commission (SEC) may eventually mandate the use of International Financial Reporting Standards(IFRS) for the use by listed companies and delegate to the International Accounting Standards Board (IASB) the task of providing accounting standards for the United States."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
10 => Essec\Faculty\Model\Contribution {#6230
#_index: "academ_contributions"
#_id: "3008"
#_source: array:18 [
"id" => "3008"
"slug" => "financial-statement-analysis"
"yearMonth" => "2000-01"
"year" => "2000"
"title" => "Financial Statement Analysis"
"description" => "WALTON, P. (2000). <i>Financial Statement Analysis</i>. Business Press. Thomson Learning, 304 pages."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-09-06 14:06:32"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Livres"
"en" => "Books"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Manuel de comptabilité financière et analyse financière destiné aux managers et autres utilisateurs des informations financières."
"en" => "Financial accounting textbook emphasizing the nature of accounting measurement and its implications for analysing corporate reports. Intended for managers and other users."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
11 => Essec\Faculty\Model\Contribution {#6231
#_index: "academ_contributions"
#_id: "3040"
#_source: array:18 [
"id" => "3040"
"slug" => "global-financial-accounting-and-reporting-2eme-edition"
"yearMonth" => "2009-10"
"year" => "2009"
"title" => "Global Financial Accounting and Reporting (2ème édition)"
"description" => "WALTON, P. et AERTS, W. (2009). <i>Global Financial Accounting and Reporting (2ème édition)</i>. 2 ed. South-Western Cengage Learning, 521 pages."
"authors" => array:2 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
1 => array:1 [
"name" => "AERTS W."
]
]
"ouvrage" => ""
"keywords" => array:5 [
0 => "Analyse des états financiers"
1 => "Comptabilité"
2 => "Gestion"
3 => "IFRS"
4 => "Information financière"
]
"updatedAt" => "2021-09-06 14:06:32"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Livres"
"en" => "Books"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Ce manuel de comptabilité est orienté vers les besoins des étudiants MBA ou de gestion en général et fournit une introduction aux éléments fondamentaux de systèmes de comptabilité et leur exploitation dans les états financiers. Le livre est écrit du point de vue des normes internationales IFRS plutôt qu'un contexte national."
"en" => "This accounting textbook aimed at MBA and non-specialist managers provides an introduction to the essentials of financial accounting systems and their use for reporting company performance. It is based on IFRS and not on any national context."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
12 => Essec\Faculty\Model\Contribution {#6232
#_index: "academ_contributions"
#_id: "3041"
#_source: array:18 [
"id" => "3041"
"slug" => "global-financial-accounting-and-reporting-principles-and-analysis-3eme-edition"
"yearMonth" => "2013-03"
"year" => "2013"
"title" => "Global Financial Accounting and Reporting - Principles and Analysis (3ème édition)"
"description" => "WALTON, P. et AERTS, W. (2013). <i>Global Financial Accounting and Reporting - Principles and Analysis (3ème édition)</i>. 3 ed. South-Western Cengage Learning, 510 pages."
"authors" => array:2 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
1 => array:1 [
"name" => "AERTS W."
]
]
"ouvrage" => ""
"keywords" => array:5 [
0 => "Analyse des états financiers"
1 => "Comptabilité"
2 => "Gestion"
3 => "IFRS"
4 => "Information financière"
]
"updatedAt" => "2021-09-06 16:57:02"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Livres"
"en" => "Books"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Ce manuel de comptabilité est orienté vers les besoins des étudiants MBA ou de gestion en général et fournit une introduction aux éléments fondamentaux de systèmes de comptabilité et leur exploitation dans les états financiers. Le livre est écrit du point de vue des normes internationales IFRS plutôt qu'un contexte national."
"en" => "This great book provides readers with a thorough understanding of financial statements based on International Financial Reporting Standards (IFRS). The clear expositions and well-explained accounting principles keep the practical perspective in mind and make it a must read for analysts and managers."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
13 => Essec\Faculty\Model\Contribution {#6233
#_index: "academ_contributions"
#_id: "3042"
#_source: array:18 [
"id" => "3042"
"slug" => "global-financial-accounting-and-reporting-principles-and-analysis"
"yearMonth" => "2006-01"
"year" => "2006"
"title" => "Global Financial Accounting and Reporting. Principles and Analysis"
"description" => "WALTON, P. et AERTS, W. (2006). <i>Global Financial Accounting and Reporting. Principles and Analysis</i>. Thomson Learning, 493 pages."
"authors" => array:2 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
1 => array:1 [
"name" => "AERTS W."
]
]
"ouvrage" => ""
"keywords" => array:5 [
0 => "Analyse des états financiers"
1 => "Comptabilité"
2 => "Gestion"
3 => "IFRS"
4 => "Information financière"
]
"updatedAt" => "2021-09-06 14:06:32"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Livres"
"en" => "Books"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Ce manuel de comptabilité est orienté vers les besoins des étudiants de MBA ou de gestion en général et fournit une introduction aux éléments fondamentaux de systèmes de comptabilité et leur exploitation dans les états financiers. Le livre est écrit du point de vue des normes internationales IFRS plutôt qu'un contexte national."
"en" => "This accounting textbook aimed at MBA and non-specialist managers provides an introduction to the essentials of financial accounting systems and their use for reporting company performance. It is based on IFRS and not on any national context."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
14 => Essec\Faculty\Model\Contribution {#6234
#_index: "academ_contributions"
#_id: "3072"
#_source: array:18 [
"id" => "3072"
"slug" => "la-comptabilite-anglo-saxonne"
"yearMonth" => "2001-01"
"year" => "2001"
"title" => "La comptabilité anglo-saxonne"
"description" => "WALTON, P. (2001). <i>La comptabilité anglo-saxonne</i>. La Découverte, 126 pages."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-09-06 14:06:32"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Livres"
"en" => "Books"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Introduction à la comptabilité des pays anglophones ainsi que les normes comptables internationales. Le livre explique les grandes lignes de l'évolution de la comptabilité aux Etats-Unis et en Grande-Bretagne ainsi que le travail de l'IASB."
"en" => "Introduction to accounting in anglophone countries as well as International Accounting Standards. The book explains the major aspects of the evolution of accounting in the USA and UK and the work of the IASB."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
15 => Essec\Faculty\Model\Contribution {#6235
#_index: "academ_contributions"
#_id: "3451"
#_source: array:18 [
"id" => "3451"
"slug" => "cca-an-unsuccessful-attempt-to-change-the-measurement-basis"
"yearMonth" => "2007-01"
"year" => "2007"
"title" => "CCA - An Unsuccessful Attempt to Change the Measurement Basis"
"description" => "WALTON, P. (2007). CCA - An Unsuccessful Attempt to Change the Measurement Basis. Dans: <i>The Routledge Companion to Fair Value and Financial Reporting</i>. 1st ed. Routledge, pp. 173-180."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => "The Routledge Companion to Fair Value and Financial Reporting"
"keywords" => []
"updatedAt" => "2021-09-06 14:06:32"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "173-180"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
16 => Essec\Faculty\Model\Contribution {#6236
#_index: "academ_contributions"
#_id: "3622"
#_source: array:18 [
"id" => "3622"
"slug" => "european-accounting-theory-evolution-and-evaluation"
"yearMonth" => "2013-09"
"year" => "2013"
"title" => "European Accounting Theory: Evolution and Evaluation"
"description" => "NÄSI, S., SACCON, C., WŰSTEMANN, S. et WALTON, P. (2013). European Accounting Theory: Evolution and Evaluation. Dans: <i>The Routledge Companion to Accounting, Reporting and Regulation</i>. 1st ed. Routledge, pp. 72-92."
"authors" => array:4 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
1 => array:1 [
"name" => "NÄSI S."
]
2 => array:1 [
"name" => "SACCON C."
]
3 => array:1 [
"name" => "WŰSTEMANN S."
]
]
"ouvrage" => "The Routledge Companion to Accounting, Reporting and Regulation"
"keywords" => []
"updatedAt" => "2021-09-06 14:06:32"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "72-92"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "This provides a brief introduction to different theories of accounting that have evolved in the European literature since the middle ages, and addresses central issues that remain relevant today."
"en" => "This provides a brief introduction to different theories of accounting that have evolved in the European literature since the middle ages, and addresses central issues that remain relevant today."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
17 => Essec\Faculty\Model\Contribution {#6237
#_index: "academ_contributions"
#_id: "3623"
#_source: array:18 [
"id" => "3623"
"slug" => "european-harmonization-revised"
"yearMonth" => "2001-01"
"year" => "2001"
"title" => "European Harmonization (Revised)"
"description" => "WALTON, P. (2001). European Harmonization (Revised). Dans: <i>International Accounting and Finance Handbook: 2001 Cumulative Supplement</i>. 1st ed. John Wiley & Sons, Inc. pp. 1-14."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => "International Accounting and Finance Handbook: 2001 Cumulative Supplement"
"keywords" => []
"updatedAt" => "2021-09-06 14:06:32"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "1-14"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Le chapitre analyse l'évolution de l'harmonisation de la comptabilité au sein de l'Union Européenne et la problématique d'une éventuelle harmonisation de l'audit et de la fiscalité."
"en" => "The chapter provides an analysis of the European accounting harmonization and the issues of harmonizing auditing and taxation within the European Union."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
18 => Essec\Faculty\Model\Contribution {#6238
#_index: "academ_contributions"
#_id: "3644"
#_source: array:18 [
"id" => "3644"
"slug" => "fair-value-and-accounting"
"yearMonth" => "2013-01"
"year" => "2013"
"title" => "Fair Value and Accounting"
"description" => "WALTON, P. (2013). Fair Value and Accounting. Dans: <i>Handbook of Key Global Financial Markets, Institutions, and Infrastructure</i>. 1st ed. Elsevier, pp. 423-433."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => "Handbook of Key Global Financial Markets, Institutions, and Infrastructure"
"keywords" => []
"updatedAt" => "2021-09-06 14:06:32"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "423-433"
"volume" => "1"
"number" => null
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "This chapter has aimed to show how fair value measurement in financial reporting differs from historical cost and where it is currently used in IFRS and to an extent US GAAP."
"en" => "This chapter has aimed to show how fair value measurement in financial reporting differs from historical cost and where it is currently used in IFRS and to an extent US GAAP."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
19 => Essec\Faculty\Model\Contribution {#6239
#_index: "academ_contributions"
#_id: "3666"
#_source: array:18 [
"id" => "3666"
"slug" => "france"
"yearMonth" => "2001-01"
"year" => "2001"
"title" => "France"
"description" => "SCHEID, J.C. et WALTON, P. (2001). France. Dans: <i>European Accounting Guide</i>. 1st ed. Aspen Law and Business, pp. 303-357."
"authors" => array:2 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
1 => array:1 [
"name" => "SCHEID J.C."
]
]
"ouvrage" => "European Accounting Guide"
"keywords" => []
"updatedAt" => "2021-09-06 14:06:32"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "303-357"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Présentation de l'infrastructure de la comptabilité financière et de l'audit en France avec analyse financière des états financiers d'une société française."
"en" => "Presentation of the accounting and auditing infrastructure in France together with a financial analysis of the statements of a French group."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
20 => Essec\Faculty\Model\Contribution {#6240
#_index: "academ_contributions"
#_id: "3709"
#_source: array:18 [
"id" => "3709"
"slug" => "iasb-et-elaboration-des-ifrs"
"yearMonth" => "2006-01"
"year" => "2006"
"title" => "IASB et élaboration des IFRS"
"description" => "WALTON, P. (2006). IASB et élaboration des IFRS. Dans: <i>Comptabilité financière en IFRS</i>. 1st ed. Pearson Education, pp. 311-325."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => "Comptabilité financière en IFRS"
"keywords" => array:3 [
0 => "IASB"
1 => "IFRS"
2 => "Normes comptables internationales"
]
"updatedAt" => "2021-09-06 14:06:32"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "311-325"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Le chapitre analyse les origines de l'organisation de normalisation internationale ainsi que les procédures pour élaborer les normes."
"en" => "This chapter analyses the origins of the international accounting standards as well as its due process for creating standards."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
21 => Essec\Faculty\Model\Contribution {#6241
#_index: "academ_contributions"
#_id: "3718"
#_source: array:18 [
"id" => "3718"
"slug" => "influences-on-the-standard-setting-and-regulatory-process"
"yearMonth" => "2013-09"
"year" => "2013"
"title" => "Influences on the Standard-Setting and Regulatory Process"
"description" => "BAUDOT, L. et WALTON, P. (2013). Influences on the Standard-Setting and Regulatory Process. Dans: <i>The Routledge Companion to Accounting, Reporting and Regulation</i>. 1st ed. Routledge, pp. 318-337."
"authors" => array:2 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
1 => array:1 [
"name" => "BAUDOT L."
]
]
"ouvrage" => "The Routledge Companion to Accounting, Reporting and Regulation"
"keywords" => []
"updatedAt" => "2021-09-06 14:06:32"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "318-337"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "This is a case study in the politics of financial reporting and reviews what European instsitutions have tried to shape IFRS and why they have made the attempt."
"en" => "This is a case study in the politics of financial reporting and reviews what European instsitutions have tried to shape IFRS and why they have made the attempt."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
22 => Essec\Faculty\Model\Contribution {#6242
#_index: "academ_contributions"
#_id: "3738"
#_source: array:18 [
"id" => "3738"
"slug" => "international-finance-and-accounting"
"yearMonth" => "2002-01"
"year" => "2002"
"title" => "International Finance and Accounting"
"description" => "WALTON, P. (2002). International Finance and Accounting. Dans: <i>International Business</i>. 1st ed. Thomson, pp. 285-318."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => "International Business"
"keywords" => []
"updatedAt" => "2021-09-06 14:06:32"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "285-318"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Analyse des aspects de comptabiité, de contrôle de gestion et de finance qui sont pertinents pour la gestion d'une société internationale et qui sont liés à l'international."
"en" => "Analysis of aspect of accounting, control and finance which are relevant to the management of a multinational and are linked to its international character."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
23 => Essec\Faculty\Model\Contribution {#6243
#_index: "academ_contributions"
#_id: "3900"
#_source: array:18 [
"id" => "3900"
"slug" => "lephemere-introduction-du-cout-de-remplacement-en-grande-bretagne-bilan-dune-tentative-pour-remettre-en-cause-le-modele-en-couts-historiques"
"yearMonth" => "2001-01"
"year" => "2001"
"title" => "L'éphémère introduction du coût de remplacement en Grande-Bretagne : bilan d'une tentative pour remettre en cause le modèle en coûts historiques"
"description" => "WALTON, P. (2001). L'éphémère introduction du coût de remplacement en Grande-Bretagne : bilan d'une tentative pour remettre en cause le modèle en coûts historiques. Dans: <i>Juste valeur - enjeux techniques et politiques</i>. 1st ed. Economica, pp. 289-297."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => "Juste valeur - enjeux techniques et politiques"
"keywords" => []
"updatedAt" => "2021-09-06 14:06:32"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "289-297"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Une analyse de la tentative du normalisateur en Grande-Bretagne d'imposer aux entreprises un système de comptabilité d'inflation fondé sur le coût de remplacement."
"en" => "An analysis of an attempt made by standard-setters in the UK to introduce a system of financial reporting based on replacement cost."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
24 => Essec\Faculty\Model\Contribution {#6244
#_index: "academ_contributions"
#_id: "4039"
#_source: array:18 [
"id" => "4039"
"slug" => "ne-pas-tuer-le-messager-la-comptabilite-dans-la-crise"
"yearMonth" => "2009-01"
"year" => "2009"
"title" => "Ne pas tuer le messager : la comptabilité dans la crise"
"description" => "ANDRÉ, P., JENY, A., DICK, W., RICHARD, C. et WALTON, P. (2009). Ne pas tuer le messager : la comptabilité dans la crise. Dans: <i>Le leadership responsable. Un allié sûr contre la crise</i>. 1st ed. Gualino. Lextenso éditions, pp. 205-210."
"authors" => array:5 [
0 => array:3 [
"name" => "DICK Wolfgang"
"bid" => "B00000158"
"slug" => "dick-wolfgang"
]
1 => array:3 [
"name" => "RICHARD Chrystelle"
"bid" => "B00183501"
"slug" => "richard-chrystelle"
]
2 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
3 => array:1 [
"name" => "ANDRÉ P."
]
4 => array:1 [
"name" => "JENY Anne"
]
]
"ouvrage" => "Le leadership responsable. Un allié sûr contre la crise"
"keywords" => []
"updatedAt" => "2021-09-06 14:06:32"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "205-210"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
25 => Essec\Faculty\Model\Contribution {#6245
#_index: "academ_contributions"
#_id: "4058"
#_source: array:18 [
"id" => "4058"
"slug" => "origins-and-rationale-fo-ifrs-convergence"
"yearMonth" => "2010-01"
"year" => "2010"
"title" => "Origins and Rationale fo IFRS Convergence"
"description" => "WALTON, P. (2010). Origins and Rationale fo IFRS Convergence. Dans: <i>QFINANCE</i>. 1st ed. Bloomsbury Publishing Plc, pp. 347-350."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => "QFINANCE"
"keywords" => array:4 [
0 => "Conséquence"
1 => "Convergence"
2 => "IFRS"
3 => "Normes internationales"
]
"updatedAt" => "2021-09-06 14:06:32"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "347-350"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Encyclopédie électronique sur internet. La convergence à l’échelle mondiale des normes internationales en matière de présentation des informations financières rendra les investissements et la publication des comptes financiers plus efficaces. Les investisseurs auront accès à de nouvelles opportunités et le coût du capital s’en verra réduit."
"en" => "Worldwide convergence on international standards for financial reporting will make investment and financial reporting more efficient. Investors will gain access to more investment opportunities and the cost of capital will come down."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
26 => Essec\Faculty\Model\Contribution {#6246
#_index: "academ_contributions"
#_id: "4118"
#_source: array:18 [
"id" => "4118"
"slug" => "recognition-and-measurement"
"yearMonth" => "2013-09"
"year" => "2013"
"title" => "Recognition and Measurement"
"description" => "WALTON, P. (2013). Recognition and Measurement. Dans: <i>The Routledge Companion to Accounting, Reporting and Regulation</i>. 1st ed. Routledge, pp. 113-127."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => "The Routledge Companion to Accounting, Reporting and Regulation"
"keywords" => []
"updatedAt" => "2021-09-06 14:06:32"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "113-127"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "This chapter discusses how practical decisions about what should be recognised and what can be measured will shape the view of a busines presented in its financial reports."
"en" => "This chapter discusses how practical decisions about what should be recognised and what can be measured will shape the view of a busines presented in its financial reports."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
27 => Essec\Faculty\Model\Contribution {#6247
#_index: "academ_contributions"
#_id: "4227"
#_source: array:18 [
"id" => "4227"
"slug" => "the-role-of-conceptual-frameworks-in-accounting-standard-setting"
"yearMonth" => "2013-09"
"year" => "2013"
"title" => "The Role of Conceptual Frameworks in Accounting Standard-Setting"
"description" => "VAN MOURIK, C. et WALTON, P. (2013). The Role of Conceptual Frameworks in Accounting Standard-Setting. Dans: <i>The Routledge Companion to Accounting, Reporting and Regulation</i>. 1st ed. Routledge, pp. 113-127."
"authors" => array:2 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
1 => array:1 [
"name" => "VAN MOURIK C."
]
]
"ouvrage" => "The Routledge Companion to Accounting, Reporting and Regulation"
"keywords" => []
"updatedAt" => "2021-09-06 14:06:32"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "113-127"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "This chapter discusses how the US conceptual framework evolved, why it was thought necessary, and how it impacts on standard-setting."
"en" => "This chapter discusses how the US conceptual framework evolved, why it was thought necessary, and how it impacts on standard-setting."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
28 => Essec\Faculty\Model\Contribution {#6248
#_index: "academ_contributions"
#_id: "5732"
#_source: array:18 [
"id" => "5732"
"slug" => "determinants-of-the-voluntary-adoption-of-ifrs-by-uk-unlisted-firms"
"yearMonth" => "2013-05"
"year" => "2013"
"title" => "Determinants of the Voluntary Adoption of IFRS by UK Unlisted Firms"
"description" => "ANDRÉ, P., KALIGOROU, F., WALTON, P. et YANG, D. (2013). Determinants of the Voluntary Adoption of IFRS by UK Unlisted Firms. Dans: 12ème Congrès International de Gouvernance 2013."
"authors" => array:4 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
1 => array:1 [
"name" => "ANDRÉ P."
]
2 => array:1 [
"name" => "KALIGOROU F."
]
3 => array:1 [
"name" => "YANG D."
]
]
"ouvrage" => "12ème Congrès International de Gouvernance 2013"
"keywords" => []
"updatedAt" => "2021-04-19 17:57:25"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
29 => Essec\Faculty\Model\Contribution {#6249
#_index: "academ_contributions"
#_id: "852"
#_source: array:18 [
"id" => "852"
"slug" => "conformite-aux-normes-comptables-internationales-comparaison-franco-allemande"
"yearMonth" => "2001-12"
"year" => "2001"
"title" => "Conformité aux normes comptables internationales : comparaison franco-allemande"
"description" => "DICK, W. et WALTON, P. (2001). Conformité aux normes comptables internationales : comparaison franco-allemande. <i>Revue Française de Comptabilité</i>, pp. 36-39."
"authors" => array:2 [
0 => array:3 [
"name" => "DICK Wolfgang"
"bid" => "B00000158"
"slug" => "dick-wolfgang"
]
1 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2020-12-17 17:55:06"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "36-39"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "L'application des normes internationales est devenue une question de plus en plus sensible et le deviendra plus encore en Europe. Cette étude concerne une évaluation qualitative des rapports annuels d'un échantillon de grandes sociétés françaises et allemandes qui utilisent les normes internatonales. L'étude suggère que les sociétés françaises ont eu du mal à faire face aux changements des normes intervenus et que les rapports d'audit doivent évoluer aussi dans l'avenir pour mieux tenir compte des normes IAS."
"en" => "Compliance with International Accounting Standards (IAS) has become a more and more sensitive issue, and compliance within Europe is likely to become even more so. This study deals with an evaluation of the quality of information in the annual reports of a sample of large French and German companies which use IAS. The study suggests that the French companies have experienced some difficulties in dealing with the recent changes in IAS, and that the audit reports also need to move on to better meet with the IAS."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
30 => Essec\Faculty\Model\Contribution {#6250
#_index: "academ_contributions"
#_id: "897"
#_source: array:18 [
"id" => "897"
"slug" => "creating-a-supranational-institution-the-role-of-the-individual-and-the-mood-of-the-times"
"yearMonth" => "2006-01"
"year" => "2006"
"title" => "Creating a Supranational Institution: The Role of the Individual and the Mood of the Times"
"description" => "BOCQUERAZ, C. et WALTON, P. (2006). Creating a Supranational Institution: The Role of the Individual and the Mood of the Times. <i>Accounting History</i>, pp. 271-288."
"authors" => array:2 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
1 => array:1 [
"name" => "Bocqueraz C."
]
]
"ouvrage" => ""
"keywords" => array:3 [
0 => "IAS"
1 => "IASC"
2 => "Rôle de l'individu"
]
"updatedAt" => "2020-12-17 17:55:06"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "271-288"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Ce papier ré-examine l'histoire de la création de l'IASC. Il conclut que c'était une idée spontanée de deux auditeurs plutôt que l'expressions des ambitions collectives de la profession de l'époque."
"en" => "This paper re-examines the history of the creation of the International Accounting Standards Committee and finds that it was the spontaneous creation of two accountants rather than the expression of the collective aspirations of the profession of the time."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
31 => Essec\Faculty\Model\Contribution {#6251
#_index: "academ_contributions"
#_id: "928"
#_source: array:18 [
"id" => "928"
"slug" => "dancing-with-dinosaurs"
"yearMonth" => "2003-03"
"year" => "2003"
"title" => "Dancing with Dinosaurs"
"description" => "WALTON, P. (2003). Dancing with Dinosaurs. <i>Accounting & Business</i>, pp. 17."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2020-12-17 17:55:06"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "17"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Rapport et analyse d'une réunion du Conseil qui veille sur la normalisation comptable internationale."
"en" => "Analysis and report of a meeting with the Council which advises on international standard setting."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
32 => Essec\Faculty\Model\Contribution {#6252
#_index: "academ_contributions"
#_id: "1195"
#_source: array:18 [
"id" => "1195"
"slug" => "fair-value-accounting-and-the-banking-crisis-in-2008-shooting-the-messenger"
"yearMonth" => "2009-01"
"year" => "2009"
"title" => "Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger"
"description" => "ANDRÉ, P., JENY, A., DICK, W., RICHARD, C. et WALTON, P. (2009). Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger. <i>Accounting in Europe</i>, 6(1), pp. 3-24."
"authors" => array:5 [
0 => array:3 [
"name" => "DICK Wolfgang"
"bid" => "B00000158"
"slug" => "dick-wolfgang"
]
1 => array:3 [
"name" => "RICHARD Chrystelle"
"bid" => "B00183501"
"slug" => "richard-chrystelle"
]
2 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
3 => array:1 [
"name" => "ANDRÉ P."
]
4 => array:1 [
"name" => "JENY Anne"
]
]
"ouvrage" => ""
"keywords" => array:5 [
0 => "Banques"
1 => "Comptabilité"
2 => "Crise"
3 => "IASB"
4 => "Instruments financiers"
]
"updatedAt" => "2020-12-17 17:55:06"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "3-24"
"volume" => "6"
"number" => "1"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cet article cherche à analyser les effets de la crise financière sur le normalisateur international en 2008 et les tentatives avortées de tuer le messager - mise en accusation de la norme IAS 39 pour avoir créé la crise en comptabilisant des pertes non réalisées, plutôt que mise en cause des banquiers ayant pris de mauvaises décisions d'investissement."
"en" => "The paper sets out to analyse the effects of the financial crisis on the international standard-setter in 2008 and the attempts made to shoot the messenger - to blame IAS 39 for creating the crisis for reporting unrealised losses, rather than the cause being bankers making bad investment decisions."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
33 => Essec\Faculty\Model\Contribution {#6253
#_index: "academ_contributions"
#_id: "1211"
#_source: array:18 [
"id" => "1211"
"slug" => "fighting-talk-and-the-new-iasb"
"yearMonth" => "2001-06"
"year" => "2001"
"title" => "Fighting Talk and the New IASB"
"description" => "WALTON, P. (2001). Fighting Talk and the New IASB. <i>Accounting & Business</i>, pp. 10."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2020-12-17 17:55:06"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "10"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Compte-rendu de la première réunion du nouveau normalisateur international: International Accounting Standards Board."
"en" => "Report of the first meeting of the new international standard-setter: the International Accounting Standards Board."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
34 => Essec\Faculty\Model\Contribution {#6254
#_index: "academ_contributions"
#_id: "1252"
#_source: array:18 [
"id" => "1252"
"slug" => "from-newsletter-to-academic-journal-creating-the-european-accounting-review"
"yearMonth" => "2002-01"
"year" => "2002"
"title" => "From Newsletter to Academic Journal: Creating the European Accounting Review"
"description" => "LOFT, A., JORISSEN, A. et WALTON, P. (2002). From Newsletter to Academic Journal: Creating the European Accounting Review. <i>European Accounting Review</i>, pp. 43-75."
"authors" => array:3 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
1 => array:1 [
"name" => "LOFT A."
]
2 => array:1 [
"name" => "JORISSEN A."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2020-12-17 17:55:06"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "43-75"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Compte-rendu de la création d'une revue scientifique et analyse de son contenu et de son impact sur la recherche comptable en Europe."
"en" => "Discussion of the creation of an academic journal and analysis of its content and of its impact on accounting research in Europe."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
35 => Essec\Faculty\Model\Contribution {#6255
#_index: "academ_contributions"
#_id: "1286"
#_source: array:18 [
"id" => "1286"
"slug" => "got-your-number"
"yearMonth" => "2006-11"
"year" => "2006"
"title" => "Got your Number"
"description" => "WALTON, P. (2006). Got your Number. <i>Quality World</i>, pp. 23-26."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => ""
"keywords" => array:2 [
0 => "IFRS"
1 => "Informations financières"
]
"updatedAt" => "2020-12-17 17:55:06"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "23-26"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue professionnelle"
"en" => "Professional journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "L'article explique pour les managers de qualité la notion des rapports annuls, l'importance des informations financières et la révolution en Europe apportée par l'introduction des IFRS pour les grandes sociétés côtées. L'article discute de l'impact de Fair Value comme critère d'évaluation pour certains actifs et passifs."
"en" => "The article explains for quality managers the significance of annual financial reports in the life of an enterprise and the revolution caused by the introduction of IFRS for listed companies. The article also reviews the use of fair value as a measurement basis for certain assets ans liabilities."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
36 => Essec\Faculty\Model\Contribution {#6256
#_index: "academ_contributions"
#_id: "1304"
#_source: array:18 [
"id" => "1304"
"slug" => "harmonisation-and-cultural-obstacles-international-accounting-standards-in-switzerland-and-the-uk"
"yearMonth" => "2000-05"
"year" => "2000"
"title" => "Harmonisation and Cultural Obstacles: International Accounting Standards in Switzerland and the UK"
"description" => "WALTON, P. (2000). Harmonisation and Cultural Obstacles: International Accounting Standards in Switzerland and the UK. <i>Accounting</i>, pp. 72-75."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:30:19"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "72-75"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue professionnelle"
"en" => "Professional journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Analyse des obstacles rencontrés pour l'adoption de normes comptables internationales en Suisse et en Grande-Bretagne comme exemple de l'aspect culturel de l'harmonisation."
"en" => "An analysis of the difficulties encountered while adopting international accounting standards in Switzerland and Great Britain as an example of the cultural aspects of harmonization."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
37 => Essec\Faculty\Model\Contribution {#6257
#_index: "academ_contributions"
#_id: "1341"
#_source: array:18 [
"id" => "1341"
"slug" => "ifrs-in-europe-an-observers-perspective-of-the-next-ten-years"
"yearMonth" => "2015-12"
"year" => "2015"
"title" => "IFRS in Europe – an Observer’s Perspective of the Next Ten Years"
"description" => "WALTON, P. (2015). IFRS in Europe – an Observer’s Perspective of the Next Ten Years. <i>Accounting in Europe</i>, 12(2), pp. 135-171."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => ""
"keywords" => array:3 [
0 => "IFRS"
1 => "EFRAG"
2 => "European Union"
]
"updatedAt" => "2021-02-02 16:16:18"
"publicationUrl" => "https://www.tandfonline.com/doi/full/10.1080/17449480.2015.1095306"
"publicationInfo" => array:3 [
"pages" => "135-171"
"volume" => "12"
"number" => "2"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "What follows is a personal reflection on the challenges that may face the International Financial Reporting Standards (IFRS) Foundation in the next 10 years, and is based on two conference presentations and the debate at those conferences. The suggestion is that the character of the members of the International Accounting Standards Board (IASB) in its second decade is different from that of the founding board, and is more pragmatic than crusading. It is mooted that the board will need to address second-order issues of the organisation and policy, and that Europe will try to take a more influential role. The article observes that existing issues of funding, complexity and differential reporting may become more urgent and will need to be addressed for the organisation to continue to evolve."
"en" => "What follows is a personal reflection on the challenges that may face the International Financial Reporting Standards (IFRS) Foundation in the next 10 years, and is based on two conference presentations and the debate at those conferences. The suggestion is that the character of the members of the International Accounting Standards Board (IASB) in its second decade is different from that of the founding board, and is more pragmatic than crusading. It is mooted that the board will need to address second-order issues of the organisation and policy, and that Europe will try to take a more influential role. The article observes that existing issues of funding, complexity and differential reporting may become more urgent and will need to be addressed for the organisation to continue to evolve."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
38 => Essec\Faculty\Model\Contribution {#6258
#_index: "academ_contributions"
#_id: "1475"
#_source: array:18 [
"id" => "1475"
"slug" => "la-convergence-iasb-fasb-et-ses-implications"
"yearMonth" => "2005-09"
"year" => "2005"
"title" => "La convergence IASB-FASB et ses implications"
"description" => "WALTON, P. (2005). La convergence IASB-FASB et ses implications. <i>Revue Française de Comptabilité</i>, pp. 10-12."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:30:24"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "10-12"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "La politique de convergence entre IFRS et US GAAP a obtenu un soutien fort de la part de la Commission Européenne. Cette politique a des conséquences en ce qui concerne l'évolution à moyen terme des IFRS. Selon les déclarations du Président de l'IASB et des hautes instances du SEC, sont envisagés à moyen terme : une assistance technique concernant l'utilisation de la notion de juste valeur, l'obligation de présenter un état de la performance globale ainsi qu'une adhésion au modèle américain pour le reporting par segment. Une application plus étendue de la notion de juste valeur est peu probable dans l'immédiat mais des questions difficiles provenant de l'IAS 39, telle que la non -reconnaissance, seront à traiter. Dans le long terme, la comptabilité des retraites et des locations se trouveront de nouveau à l'odre du jour."
"en" => "The European Commission has strongly supported convergence of IFRS with US GAAP. Such a policy has implications for the medium-term evolution of IFRS. From public statements made by the chairman of the IASB and senior SEC staff, the medium-term prospects are for application guidance on the use of fair value, a requirement to produce a single statement of comprehensive income and a move to the US approach to segment reporting. Further use of fair value is unlikely in the medium term but problem areas of IAS 39 such as derecognition will be addressed. In the long term, pensions accounting and leases will come back on to the agenda."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
39 => Essec\Faculty\Model\Contribution {#6259
#_index: "academ_contributions"
#_id: "1520"
#_source: array:18 [
"id" => "1520"
"slug" => "la-legitimite-du-normalisateur-comptable-international-iasb-commentaires-sur-normalisation-comptable-internationale-le-retour-du-politique"
"yearMonth" => "2011-12"
"year" => "2011"
"title" => "La légitimité du normalisateur comptable international IASB : commentaires sur "Normalisation comptable internationale : le retour du politique ?""
"description" => "DANJOU, P. et WALTON, P. (2011). La légitimité du normalisateur comptable international IASB : commentaires sur "Normalisation comptable internationale : le retour du politique ?". <i>Comptabilité, Contrôle, Audit</i>, 17(3), pp. 101-114."
"authors" => array:2 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
1 => array:1 [
"name" => "DANJOU P."
]
]
"ouvrage" => ""
"keywords" => array:5 [
0 => "IASB"
1 => "Indépendence"
2 => "Légitimité institutionnelle"
3 => "Normes internationales"
4 => "Politiques de la normalisation"
]
"updatedAt" => "2021-02-02 16:16:18"
"publicationUrl" => "https://www.cairn.info/journal-comptabilite-controle-audit-2011-3-page-101.htm"
"publicationInfo" => array:3 [
"pages" => "101-114"
"volume" => "17"
"number" => "3"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cet article répond à Burlaud et Colasse (2010) qui suggèrent que l'IASB manque de légitimité et que cela a mené au retour du politique au sein de la normalisation. Nous montrerons ici que l'IASB est soutenu par les dirigeants des plus grandes économies du monde (G20), par le Commission européenne et par le Parlement européen. La politique de la Commission européenne est de poursuivre une plus grande adoption des normes IFRS à travers le monde. De plus, nous suggérons que la politique n'a jamais été absente de la normalisation. Nous notons qu'un nombre d'arguments adoptés par Burlaud et Colasse n'est pas soutenu par la littérature dominante."
"en" => "This paper takes issue with Burlaud and Colasse (2010) who suggest that the International Accounting Standards Board (IASB) lacks legitimacy and that this has led to a return of politics to standards-setting. We show that the IASB is supported by the leaders of the world's major economies (G20), and by the European Commission and European Parliament. The European Commission's policy is to pursue wider adoption of the IASB's standards. We go on to suggest that politics has never been absent from standard-setting and to note that a number of the positions taken by Nurlaud and Olasse are not supported by the mainstream literature."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
40 => Essec\Faculty\Model\Contribution {#6260
#_index: "academ_contributions"
#_id: "1627"
#_source: array:18 [
"id" => "1627"
"slug" => "le-cadre-conceptuel-une-ancienne-querelle"
"yearMonth" => "2007-02"
"year" => "2007"
"title" => "Le cadre conceptuel : une ancienne querelle"
"description" => "WALTON, P. (2007). Le cadre conceptuel : une ancienne querelle. <i>Revue Française de Comptabilité</i>, pp. 5."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:30:29"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "5"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
41 => Essec\Faculty\Model\Contribution {#6261
#_index: "academ_contributions"
#_id: "1795"
#_source: array:18 [
"id" => "1795"
"slug" => "les-deliberations-de-liasb-en-2002-et-2003-une-analyse-statistique"
"yearMonth" => "2009-06"
"year" => "2009"
"title" => "Les délibérations de l'IASB en 2002 et 2003 : une analyse statistique"
"description" => "WALTON, P. (2009). Les délibérations de l'IASB en 2002 et 2003 : une analyse statistique. <i>Comptabilité, Contrôle, Audit</i>, 15(1), pp. 35-54."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => ""
"keywords" => array:2 [
0 => "Délibérations"
1 => "IASB"
]
"updatedAt" => "2020-12-17 17:55:06"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "35-54"
"volume" => "15"
"number" => "1"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cette étude examine les rapports détaillés des délibérations de l'IASB en 2002 et 2003 afin d'entreprendre une analyse quantitative des débats dans les premières années d'opérations qui ont mené au dispositif en vigueur en 2005. Nous constatons que quatre membres du Board dominent le débat. Nous notons que le cadre conceptuel est souvent cité, bien que la juste valeur soit l'expression la plus souvent utilisée. Les membres font fréquemment référence au besoin de cohérence. Leur programme de travail a été dominé par l'amélioration des normes existantes"
"en" => "The paper uses detailed reports of the proceedings of the IASB in 2002 and 2003 to carry out a statistical analysis of their debate for the first two full years of their work which formed the platform for adoption in 2005. It finds that four Board members domoinate the debate. The conceptual framework is often referred to but fair value occurs most frequently. Members also refer often to the need for consistency. The work programme was dominated by the programme of improvements to existing standards, the creation of interim standards for 2005 and convergence of its business combinations literature."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
42 => Essec\Faculty\Model\Contribution {#6262
#_index: "academ_contributions"
#_id: "2106"
#_source: array:18 [
"id" => "2106"
"slug" => "norwalking-on-egg-shells"
"yearMonth" => "2002-10"
"year" => "2002"
"title" => "Norwalking on Egg Shells"
"description" => "WALTON, P. (2002). Norwalking on Egg Shells. <i>Accounting & Business</i>, pp. 13."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2020-12-17 17:55:06"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "13"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Rapport d'une réunion historique entre les deux groupes de normalisateurs comptables les plus puissants du monde."
"en" => "Report of a historic meeting of the world's two most powerful accounting standard-setters."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
43 => Essec\Faculty\Model\Contribution {#6263
#_index: "academ_contributions"
#_id: "2118"
#_source: array:18 [
"id" => "2118"
"slug" => "oh-to-be-inconsistent-now-that-winters-here"
"yearMonth" => "2002-02"
"year" => "2002"
"title" => "Oh to be Inconsistent, Now that Winter's Here"
"description" => "WALTON, P. (2002). Oh to be Inconsistent, Now that Winter's Here. <i>Accounting & Business</i>, pp. 10."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2020-12-17 17:55:06"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "10"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Une analyse des débats au sein de l'International Accounting Standards Board concernant le problème de cohérence des normes comptables par rapport à d'autres normes."
"en" => "An analysis of the debate within the International Accounting Standards Boards about consistency in accounting standards in relation to other accounting standards."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
44 => Essec\Faculty\Model\Contribution {#6264
#_index: "academ_contributions"
#_id: "2119"
#_source: array:18 [
"id" => "2119"
"slug" => "oh-no-its-that-value-thing-again"
"yearMonth" => "2001-07"
"year" => "2001"
"title" => "Oh, No! It's that Value Thing Again"
"description" => "WALTON, P. (2001). Oh, No! It's that Value Thing Again. <i>Accounting & Business</i>, pp. 10."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2020-12-17 17:55:06"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "10"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Commentaire sur une réunion de l'International Accounting Standards Board et leur discussion du problème de l'évaluation à la juste valeur."
"en" => "A comment on a meeting of the International Accounting Standards Board and its discussion of the fair value measurement."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
45 => Essec\Faculty\Model\Contribution {#6265
#_index: "academ_contributions"
#_id: "2197"
#_source: array:18 [
"id" => "2197"
"slug" => "the-war-taxation-and-the-blackpool-tower-company"
"yearMonth" => "2014-08"
"year" => "2014"
"title" => "The War, Taxation and the Blackpool Tower Company"
"description" => "WALTON, P. et RUTTERFORD, J. (2014). The War, Taxation and the Blackpool Tower Company. <i>Accounting History Review (ex Accounting, Business and Financial History)</i>, 24(2-3), pp. 103-117."
"authors" => array:2 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
1 => array:1 [
"name" => "RUTTERFORD J."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:30:45"
"publicationUrl" => "https://doi.org/10.1080/21552851.2014.963954"
"publicationInfo" => array:3 [
"pages" => "103-117"
"volume" => "24"
"number" => "2-3"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "This paper explores the impact of the Great War on the Blackpool Tower Company (BTC), in particular on profits and taxation. It uses archival material on BTC to chart the impact on it of wartime imposed excess profits duty (EPD) and entertainments tax (ET) and the extent of its disclosures to shareholders on these and related subjects. BTC reacted to increase profits and new taxes by investing surpluses in War Loan, by varying dividends, and by reducing distributable profits through transfers to declared and secret reserves. It did not fully disclose to shareholders the impact of either EPD or ET."
"en" => "This paper explores the impact of the Great War on the Blackpool Tower Company (BTC), in particular on profits and taxation. It uses archival material on BTC to chart the impact on it of wartime imposed excess profits duty (EPD) and entertainments tax (ET) and the extent of its disclosures to shareholders on these and related subjects. BTC reacted to increase profits and new taxes by investing surpluses in War Loan, by varying dividends, and by reducing distributable profits through transfers to declared and secret reserves. It did not fully disclose to shareholders the impact of either EPD or ET."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
46 => Essec\Faculty\Model\Contribution {#6266
#_index: "academ_contributions"
#_id: "2222"
#_source: array:18 [
"id" => "2222"
"slug" => "petit-historique-de-liasc-iasb"
"yearMonth" => "2007-01"
"year" => "2007"
"title" => "Petit historique de l'IASC/IASB"
"description" => "WALTON, P. (2007). Petit historique de l'IASC/IASB. <i>Option Finance</i>, pp. 18-19."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => ""
"keywords" => array:3 [
0 => "IASB"
1 => "IASC"
2 => "Normes comptables internationales"
]
"updatedAt" => "2020-12-17 17:55:06"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "18-19"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue professionnelle"
"en" => "Professional journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "L'article traite de l'évolution du normalisateur comptable international depuis sa création, en 1972, jusqu'à 2006 en comprenant son changement de statut en 2000."
"en" => "The article addresses the evolution of the international accounting standard setter from its creation in 1972 to 2006, taking in its change in structure in 2000."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
47 => Essec\Faculty\Model\Contribution {#6267
#_index: "academ_contributions"
#_id: "2235"
#_source: array:18 [
"id" => "2235"
"slug" => "plan-comptable-yes-please"
"yearMonth" => "2001-01"
"year" => "2001"
"title" => "Plan comptable ? Yes, Please"
"description" => "WALTON, P. (2001). Plan comptable ? Yes, Please. <i>Revue Française de Comptabilité</i>, pp. 30-31."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2020-12-17 17:55:06"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "30-31"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "L'utilité d'un plan comptable n'a jamais été bien comprise dans le monde anglophone mais un rapport de l'ONU qui vient de paraître soutient l'idée de développer un plan qui serait cohérent avec les normes comptables internationales (IAS). Une première proposition a été discutée cet été pendant le congrès annuel de l'ISAR. Un groupe de travail est en cours de constitution avec l'objectif d'en préparer une version plus élaborée."
"en" => "The usefulness of an accounting chart has never been well understood in the Anglophone world, but a United Nations report that has just been published advocates the idea of creating a chart that would be coherent with international accounting standards (IAS). An initial proposition was discussed this summer at the annual congress of ISAR. A working party is currently being constituted with the aim of preparing a more detailed version."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
48 => Essec\Faculty\Model\Contribution {#6268
#_index: "academ_contributions"
#_id: "2339"
#_source: array:18 [
"id" => "2339"
"slug" => "quel-financement-pour-liasb"
"yearMonth" => "2007-01"
"year" => "2007"
"title" => "Quel financement pour l'IASB ?"
"description" => "WALTON, P. (2007). Quel financement pour l'IASB ? <i>Option Finance</i>, pp. 76-77."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => ""
"keywords" => array:2 [
0 => "Financement"
1 => "IASB"
]
"updatedAt" => "2020-12-17 17:55:06"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "76-77"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue professionnelle"
"en" => "Professional journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "L'article fournit une analyse du financement de l'IASB depuis le commencement de ses opérations en 2001 et l'évolution de son système de financement dans l'avenir."
"en" => "The article provides an analysis of the financing of the IASB since the start of its operations in 2001 and the evolution of its financing system in the future."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
49 => Essec\Faculty\Model\Contribution {#6269
#_index: "academ_contributions"
#_id: "2376"
#_source: array:18 [
"id" => "2376"
"slug" => "recherche-et-normalisation-comptables"
"yearMonth" => "2009-12"
"year" => "2009"
"title" => "Recherche et normalisation comptables"
"description" => "WALTON, P. (2009). Recherche et normalisation comptables. <i>Revue Française de Comptabilité</i>, (427), pp. 2-3."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:30:51"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "2-3"
"volume" => null
"number" => "427"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "L'article suggère que les chercheurs sont contraints par des obligations institutionnelles à publier dans des revues scientifiques. Les revues les plus appréciées dans le monde de la recherche académique, préfèrent des méthodes qui ne sont pas toujours bien adpatées aux besoins des normalisateurs. La nature des sujets à étudier pose également des problèmes dans l'évaluation."
"en" => "The article suggests that researchers are constrained by institutional imperatives to do research that is published in academic journals. The more highly regarded journals prefer research methods that are not particularly well suited to standard-setters needs. The nature of the issues to research also makes such research problematical."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
50 => Essec\Faculty\Model\Contribution {#6270
#_index: "academ_contributions"
#_id: "557"
#_source: array:18 [
"id" => "557"
"slug" => "a-moving-target"
"yearMonth" => "2007-07"
"year" => "2007"
"title" => "A Moving Target"
"description" => "DICK, W. et WALTON, P. (2007). A Moving Target. <i>Australian Accounting Review</i>, pp. 8-17."
"authors" => array:2 [
0 => array:3 [
"name" => "DICK Wolfgang"
"bid" => "B00000158"
"slug" => "dick-wolfgang"
]
1 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => ""
"keywords" => array:1 [
0 => "Normes comptables internationales"
]
"updatedAt" => "2020-12-17 17:55:06"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "8-17"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Le papier présente les procédures de l'IASB pour accepter un sujet à son programme de travail.Il analyse l'évoution des sujets admis depuis la création du normalisateur en 2001 et commente les possibilités pour la recherche d'informer le débat."
"en" => "The Paper explains the Procedures for a project to be placed on the IASB's active Agenda. It analyses the Progress of Topics accepted at the Inception of the Standrad-setter in 2001 and comments on the Potential of academic Research to inform the Debate."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
51 => Essec\Faculty\Model\Contribution {#6271
#_index: "academ_contributions"
#_id: "574"
#_source: array:18 [
"id" => "574"
"slug" => "a-research-note-fair-value-and-executory-contracts-moving-the-boundaries-in-international-financial-reporting"
"yearMonth" => "2006-01"
"year" => "2006"
"title" => "A Research Note. Fair Value and Executory Contracts: Moving the Boundaries in International Financial Reporting"
"description" => "WALTON, P. (2006). A Research Note. Fair Value and Executory Contracts: Moving the Boundaries in International Financial Reporting. <i>Accounting and Business Research</i>."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2020-12-17 17:55:06"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
52 => Essec\Faculty\Model\Contribution {#6272
#_index: "academ_contributions"
#_id: "598"
#_source: array:18 [
"id" => "598"
"slug" => "accounting-in-developing-countries-challenges-for-the-21st-century"
"yearMonth" => "2000-01"
"year" => "2000"
"title" => "Accounting in Developing Countries: Challenges for the 21st Century"
"description" => "WALTON, P. (2000). Accounting in Developing Countries: Challenges for the 21st Century. <i>United Nations: International Accounting and Reporting Issue: 2000 Review</i>, pp. 134-141."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:29:58"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "134-141"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue professionnelle"
"en" => "Professional journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Une analyse des problèmes liés au développement de l'infrastructure comptable qui doivent être abordés par les pays en voie de développement dans les années à venir."
"en" => "An analysis of the problems relating to the development of the accounting infrastructure which need to be addressed by developing countries in the near future."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
53 => Essec\Faculty\Model\Contribution {#6273
#_index: "academ_contributions"
#_id: "599"
#_source: array:18 [
"id" => "599"
"slug" => "accounting-principles-or-anti-abuse-rules"
"yearMonth" => "2002-07"
"year" => "2002"
"title" => "Accounting Principles or Anti-abuse Rules?"
"description" => "WALTON, P. (2002). Accounting Principles or Anti-abuse Rules? <i>Accounting & Business</i>, pp. 11."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2020-12-17 17:55:06"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "11"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "L'article résume et commente un débat théorique qui se manifeste régulièrement dans les discussions de l'IASB."
"en" => "The article summarizes and comments on a theoretical debate which surfaces regularly in the deliberations of the IASB."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
54 => Essec\Faculty\Model\Contribution {#6274
#_index: "academ_contributions"
#_id: "647"
#_source: array:18 [
"id" => "647"
"slug" => "analyse-exacte-conclusions-erronees"
"yearMonth" => "2009-07"
"year" => "2009"
"title" => "Analyse exacte, conclusions erronées"
"description" => "WALTON, P. (2009). Analyse exacte, conclusions erronées. <i>Revue Française de Comptabilité</i>, (423), pp. 22-25."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => ""
"keywords" => array:2 [
0 => "IASB"
1 => "IFRS"
]
"updatedAt" => "2021-07-13 14:30:00"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "22-25"
"volume" => null
"number" => "423"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cet article analyse et commente le rapport à l'Assemblée nationale sur les enjeux des normes IFRS. Il constate que les règles concernant les informations financières destinées aux investisseurs ont été développées dans le monde anglo-saxon, et qu'il est normal qu'elles soient étrangères aux traditions françaises. Néanmoins, l'intervention des gouvernements risque de provoquer la disparition de la convergence comptable plutôt que l'améliorer. Il propose que l'Europe intervienne directement dans les procédures de l'IASB plutôt que de servir de cour d'appel contre les décisions du normalisateur."
"en" => "This article analyses and comments on the report to the French National Assembly on the political context of IFRS. It notes that reporting to investors has been developed primarily in an Anglo-Saxon context and IFRS reflects this. Unilateral government intervention is more likely to kill convergence than improve it. It suggests that Europe should intervene directly in the IASB's due process and not provide a court of appeal against IASB decisions."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
55 => Essec\Faculty\Model\Contribution {#6275
#_index: "academ_contributions"
#_id: "691"
#_source: array:18 [
"id" => "691"
"slug" => "atlantic-face-off"
"yearMonth" => "2012-09"
"year" => "2012"
"title" => "Atlantic Face-off"
"description" => "WALTON, P. (2012). Atlantic Face-off. <i>Accountancy</i>."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-02-02 16:16:18"
"publicationUrl" => "https://www.accountancydaily.co/atlantic-face-over-ifrs-9"
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue professionnelle"
"en" => "Professional journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "A stand-off between US and international standard setters means convergence plans are in doubt, says Peter Walton"
"en" => "A stand-off between US and international standard setters means convergence plans are in doubt, says Peter Walton"
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
56 => Essec\Faculty\Model\Contribution {#6276
#_index: "academ_contributions"
#_id: "726"
#_source: array:18 [
"id" => "726"
"slug" => "boardroom-battles"
"yearMonth" => "2006-03"
"year" => "2006"
"title" => "Boardroom battles"
"description" => "WALTON, P. (2006). Boardroom battles. <i>The Financial Regulator</i>, pp. 25-30."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => ""
"keywords" => array:5 [
0 => "Bourses"
1 => "Commission européenne,"
2 => "IASB"
3 => "IFRS"
4 => "Normes comptables"
]
"updatedAt" => "2020-12-17 17:55:06"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "25-30"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue professionnelle"
"en" => "Professional journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "L'article analyse l'impact de l'adoption des normes IFRS en Europe sur les agences de réglementation, les entreprises et les gouvernements et les controverses générées par celle-ci."
"en" => "The article discusses the impact of the adoption in Europe of International Financial Reporting Standards on regulators, companies and governements and the controversies generated by this."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
57 => Essec\Faculty\Model\Contribution {#6277
#_index: "academ_contributions"
#_id: "11187"
#_source: array:18 [
"id" => "11187"
"slug" => "accounting-and-politics-in-europe-influencing-the-standard"
"yearMonth" => "2020-06"
"year" => "2020"
"title" => "Accounting and Politics in Europe: Influencing the Standard"
"description" => "WALTON, P. (2020). Accounting and Politics in Europe: Influencing the Standard. <i>Accounting in Europe</i>, 17(3), pp. 303-313."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => ""
"keywords" => array:3 [
0 => "European endorsement"
1 => "IFRS standards"
2 => "lobbying"
]
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => "https://www.tandfonline.com/doi/abs/10.1080/17449480.2020.1714065"
"publicationInfo" => array:3 [
"pages" => "303-313"
"volume" => "17"
"number" => "3"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "The paper considers the case of lobbying to influence the content or other aspects of a standard within Europe. It reviews the institutional framework to identify opportunities for lobbying and then considers the mechanics and constraints that affect lobbying in this context."
"en" => "The paper considers the case of lobbying to influence the content or other aspects of a standard within Europe. It reviews the institutional framework to identify opportunities for lobbying and then considers the mechanics and constraints that affect lobbying in this context."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
58 => Essec\Faculty\Model\Contribution {#6278
#_index: "academ_contributions"
#_id: "11188"
#_source: array:18 [
"id" => "11188"
"slug" => "discussion-of-barker-and-teixeira-2018-gaps-in-the-ifrs-conceptual-framework-accounting-in-europe-15-and-van-mourik-and-katsuo-2018-profit-or-loss-in-the-iasb-conceptual-framework-accounti"
"yearMonth" => "2018-02"
"year" => "2018"
"title" => "Discussion of Barker and Teixeira ([2018]. Gaps in the IFRS Conceptual Framework. Accounting in Europe, 15) and Van Mourik and Katsuo ([2018]. Profit or loss in the IASB Conceptual Framework. Accounting in Europe, 15)"
"description" => "WALTON, P. (2018). Discussion of Barker and Teixeira ([2018]. Gaps in the IFRS Conceptual Framework. Accounting in Europe, 15) and Van Mourik and Katsuo ([2018]. Profit or loss in the IASB Conceptual Framework. Accounting in Europe, 15). <i>Accounting in Europe</i>, 15(2), pp. 193-199."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => ""
"keywords" => array:3 [
0 => "IASB"
1 => "Conceptual Framework"
2 => "business model"
]
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => "https://www.tandfonline.com/doi/abs/10.1080/17449480.2018.1437457"
"publicationInfo" => array:3 [
"pages" => "193-199"
"volume" => "15"
"number" => "2"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "I provide comments on two papers, Barker and Teixeira ([2018]. Gaps in the IFRS Conceptual Framework. Accounting in Europe, 15) and Van Mourik and Katsuo ([2018]. Profit or loss in the IASB Conceptual Framework. Accounting in Europe, 15), in this issue, which were presented at the EAA-IASB research forum in Brussels. The paper accepts the shortcomings of the updated IASB conceptual framework and argues that these are in large part due to the origins of the document. It points out that the original US project was an attempt to make standard-setting more consistent and involved creating principles which would explain existing standards. Constituents have subsequently resisted attempts to make the framework theoretically sound because they fear this will encourage too much innovation. Standard-setters prefer incremental change, so continue to work with a model created to resolve a problem of the 1970s. I suggest that since standard-setting has been professionalised, the more significant need to is to define what information investors find useful. This may involve providing more granular information about the entity’s business model."
"en" => "I provide comments on two papers, Barker and Teixeira ([2018]. Gaps in the IFRS Conceptual Framework. Accounting in Europe, 15) and Van Mourik and Katsuo ([2018]. Profit or loss in the IASB Conceptual Framework. Accounting in Europe, 15), in this issue, which were presented at the EAA-IASB research forum in Brussels. The paper accepts the shortcomings of the updated IASB conceptual framework and argues that these are in large part due to the origins of the document. It points out that the original US project was an attempt to make standard-setting more consistent and involved creating principles which would explain existing standards. Constituents have subsequently resisted attempts to make the framework theoretically sound because they fear this will encourage too much innovation. Standard-setters prefer incremental change, so continue to work with a model created to resolve a problem of the 1970s. I suggest that since standard-setting has been professionalised, the more significant need to is to define what information investors find useful. This may involve providing more granular information about the entity’s business model."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
59 => Essec\Faculty\Model\Contribution {#6279
#_index: "academ_contributions"
#_id: "11189"
#_source: array:18 [
"id" => "11189"
"slug" => "the-european-ifrs-endorsement-process-in-search-of-a-single-voice"
"yearMonth" => "2018-02"
"year" => "2018"
"title" => "The European IFRS Endorsement Process – in Search of a Single Voice"
"description" => "VAN MOURIK, C. et WALTON, P. (2018). The European IFRS Endorsement Process – in Search of a Single Voice. <i>Accounting in Europe</i>, 15(1), pp. 1-32."
"authors" => array:2 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
1 => array:1 [
"name" => "Van Mourik Carien"
]
]
"ouvrage" => ""
"keywords" => array:4 [
0 => "IFRS"
1 => "EFRAG"
2 => "EU"
3 => "IASB"
]
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => "https://www.tandfonline.com/doi/abs/10.1080/17449480.2018.1438635"
"publicationInfo" => array:3 [
"pages" => "1-32"
"volume" => "15"
"number" => "1"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "We analyse the creation and development of the European Financial Reporting Advisory Group (EFRAG), a key part of the EU endorsement mechanism for International Financial Reporting Standards (IFRS), which was probably the first example of a dedicated IFRS endorsement system. We discuss the historical background to the EU approach and we analyse how EFRAG evolved over its early years up to the Maystadt reform. Our analysis addresses its remit, its operational structure and financing and the key decisions made in the endorsement process over this period. We find that while national standard-setters had a limited role in the early stages, and EFRAG had limited resources, over time the pressure to find more resources and to try to achieve a unified voice in the creating of international standards have resulted in national standard-setters playing an ever-greater role. Nonetheless, a single voice for Europe is not likely to be attained"
"en" => "We analyse the creation and development of the European Financial Reporting Advisory Group (EFRAG), a key part of the EU endorsement mechanism for International Financial Reporting Standards (IFRS), which was probably the first example of a dedicated IFRS endorsement system. We discuss the historical background to the EU approach and we analyse how EFRAG evolved over its early years up to the Maystadt reform. Our analysis addresses its remit, its operational structure and financing and the key decisions made in the endorsement process over this period. We find that while national standard-setters had a limited role in the early stages, and EFRAG had limited resources, over time the pressure to find more resources and to try to achieve a unified voice in the creating of international standards have resulted in national standard-setters playing an ever-greater role. Nonetheless, a single voice for Europe is not likely to be attained"
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
60 => Essec\Faculty\Model\Contribution {#6280
#_index: "academ_contributions"
#_id: "11190"
#_source: array:18 [
"id" => "11190"
"slug" => "global-financial-accounting-and-reporting-principles-and-analysis"
"yearMonth" => "2017-04"
"year" => "2017"
"title" => "Global Financial Accounting and Reporting: Principles and Analysis"
"description" => "WALTON, P. et AERTS, W. (2017). <i>Global Financial Accounting and Reporting: Principles and Analysis</i>. 4 ed. London: Cengage Learning."
"authors" => array:2 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
1 => array:1 [
"name" => "AERTS W."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Livres"
"en" => "Books"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
61 => Essec\Faculty\Model\Contribution {#6281
#_index: "academ_contributions"
#_id: "11191"
#_source: array:18 [
"id" => "11191"
"slug" => "blackpool-tower-a-history"
"yearMonth" => "2016-06"
"year" => "2016"
"title" => "Blackpool Tower: A History"
"description" => "WALTON, P. (2016). <i>Blackpool Tower: A History</i>. Amberley Publishing, 208 pages."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => "https://www.amberley-books.com/blackpool-tower.html"
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Livres"
"en" => "Books"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "When Blackpool Tower was being built, many people said it would be a failure. Originally estimated at £150,000, it ended up costing twice that much and John Bickerstaffe nearly went bust building this unique attraction. But he was right. Once the Tower was open, his company made a profit every year that it existed as an independent public entity.Not only was the Tower profitable, but it fuelled the Tower Company as Bickerstaffe built it into the dominant entertainment group in Blackpool. Under his leadership it acquired the Palace and later the Winter Gardens and Opera House. By the 1930s it was running ballrooms, cinemas, live theatre and the famous Tower Circus. The Bickerstaffe brothers were also key figures in Blackpool’s civic life.This is a story of the Victorian entrepreneurship that created Blackpool’s most iconic building, and led to Blackpool being the apogee of seaside entertainment."
"en" => "When Blackpool Tower was being built, many people said it would be a failure. Originally estimated at £150,000, it ended up costing twice that much and John Bickerstaffe nearly went bust building this unique attraction. But he was right. Once the Tower was open, his company made a profit every year that it existed as an independent public entity.Not only was the Tower profitable, but it fuelled the Tower Company as Bickerstaffe built it into the dominant entertainment group in Blackpool. Under his leadership it acquired the Palace and later the Winter Gardens and Opera House. By the 1930s it was running ballrooms, cinemas, live theatre and the famous Tower Circus. The Bickerstaffe brothers were also key figures in Blackpool’s civic life.This is a story of the Victorian entrepreneurship that created Blackpool’s most iconic building, and led to Blackpool being the apogee of seaside entertainment."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
62 => Essec\Faculty\Model\Contribution {#6282
#_index: "academ_contributions"
#_id: "11192"
#_source: array:18 [
"id" => "11192"
"slug" => "piers-paddle-steamers-and-profits"
"yearMonth" => "2019-01"
"year" => "2019"
"title" => "Piers, Paddle Steamers and Profits"
"description" => "WALTON, P. (2019). <i>Piers, Paddle Steamers and Profits</i>. European Research Associates, 112 pages."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Livres"
"en" => "Books"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
63 => Essec\Faculty\Model\Contribution {#6283
#_index: "academ_contributions"
#_id: "11233"
#_source: array:18 [
"id" => "11233"
"slug" => "global-financial-accounting-and-reporting-principles-and-analysis"
"yearMonth" => "2020-03"
"year" => "2020"
"title" => "Global Financial Accounting and Reporting: Principles and Analysis"
"description" => "WALTON, P. et AERTS, W. (2020). <i>Global Financial Accounting and Reporting: Principles and Analysis</i>. 5th ed. Cengage Learning, 520 pages."
"authors" => array:2 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
1 => array:1 [
"name" => "AERTS W."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => "https://www.cengage.co.uk/books/9781473767126/"
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Livres"
"en" => "Books"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Global Financial Accounting and Reporting: Principles and Analysis continues to be an invaluable resource for undergraduate, postgraduate and MBA students of introductory financial accounting. Comprehensive and well-illustrated, it covers all the important topics without being too technical and takes a truly international approach. Using extracts from the latest IFRS Standards and real company report data, this book takes a global approach, giving students direct exposure to contemporary reports and financial statements."
"en" => "Global Financial Accounting and Reporting: Principles and Analysis continues to be an invaluable resource for undergraduate, postgraduate and MBA students of introductory financial accounting. Comprehensive and well-illustrated, it covers all the important topics without being too technical and takes a truly international approach. Using extracts from the latest IFRS Standards and real company report data, this book takes a global approach, giving students direct exposure to contemporary reports and financial statements."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
64 => Essec\Faculty\Model\Contribution {#6284
#_index: "academ_contributions"
#_id: "8812"
#_source: array:18 [
"id" => "8812"
"slug" => "european-adoption-of-ifrs-a-poisoned-chalice"
"yearMonth" => "2009-09"
"year" => "2009"
"title" => "European Adoption of IFRS: A Poisoned Chalice?"
"description" => "WALTON, P. (2009). European Adoption of IFRS: A Poisoned Chalice? <i>EAA Newsletter</i>, pp. 11-14."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => ""
"keywords" => array:3 [
0 => "Convergence"
1 => "IASB"
2 => "Remplacement IAS 39"
]
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "11-14"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles ou vidéos de vulgarisation"
"en" => "Press article, video or other popular media"
]
"support_type" => array:2 [
"fr" => "Presse"
"en" => "Press"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cet article analyse les relations difficiles entre l'IASB et l'Union Europèenne. Il suggère que de nouvelles difficultés sont à envisager alors que les banques europeennes essayent de limiter l'utilisation d'une comptabilite à la juste valeur. La norme qui doit remplacer IAS 39 pourrait conduire à davantage de divergences avec les Etats Unis. La pression venant de l'UE menace l'avenir de la tentative de convergence, au moins telle que nous la connaissons aujourdhui."
"en" => "This article sets out to review aspects of the troubled relationship between the IASB and the EU. It speculates that new difficulties lie straight ahead, with European banking interests trying to limit fair value accounting for financial instruments. The successor to IAS 39 may yet lead to further divergence from the US and European pressure conceivably threatens the future of the convergence experiment, at least in its present form."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
65 => Essec\Faculty\Model\Contribution {#6285
#_index: "academ_contributions"
#_id: "8867"
#_source: array:18 [
"id" => "8867"
"slug" => "ifrs-on-insurance-mission-impossible"
"yearMonth" => "2014-12"
"year" => "2014"
"title" => "IFRS on insurance: Mission impossible?"
"description" => "WALTON, P. (2014). IFRS on insurance: Mission impossible? <i>Wiley Insight IFRS</i>."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles ou vidéos de vulgarisation"
"en" => "Press article, video or other popular media"
]
"support_type" => array:2 [
"fr" => "Presse"
"en" => "Press"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
66 => Essec\Faculty\Model\Contribution {#6286
#_index: "academ_contributions"
#_id: "9175"
#_source: array:18 [
"id" => "9175"
"slug" => "no-good-solutions-for-insurance-companies"
"yearMonth" => "2015-09"
"year" => "2015"
"title" => "No Good Solutions for Insurance Companies"
"description" => "WALTON, P. (2015). No Good Solutions for Insurance Companies. <i>Wiley Insight IFRS</i>."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles ou vidéos de vulgarisation"
"en" => "Press article, video or other popular media"
]
"support_type" => array:2 [
"fr" => "Presse"
"en" => "Press"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
67 => Essec\Faculty\Model\Contribution {#6287
#_index: "academ_contributions"
#_id: "9228"
#_source: array:18 [
"id" => "9228"
"slug" => "pourquoi-les-banques-espagnoles-resistent-mieux"
"yearMonth" => "2009-04"
"year" => "2009"
"title" => "Pourquoi les banques espagnoles résistent mieux ?"
"description" => "WALTON, P. (2009). Pourquoi les banques espagnoles résistent mieux ? <i>La Tribune</i>, pp. 11."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => ""
"keywords" => array:4 [
0 => "Banques espagnoles"
1 => "Crise financière"
2 => "Dépréciation"
3 => "Règle"
]
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "11"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles ou vidéos de vulgarisation"
"en" => "Press article, video or other popular media"
]
"support_type" => array:2 [
"fr" => "Presse"
"en" => "Press"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Les changements dans les règles de dépréciation proposés par l'IASB suite à la crise financière."
"en" => "The changes to unpairment of financial instruments arising from the financial crisis."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
68 => Essec\Faculty\Model\Contribution {#6288
#_index: "academ_contributions"
#_id: "9301"
#_source: array:18 [
"id" => "9301"
"slug" => "ten-years-of-ifrs-in-the-eu-alls-well-that-starts-well"
"yearMonth" => "2015-07"
"year" => "2015"
"title" => "Ten Years of IFRS in the EU: All's Well That Starts Well"
"description" => "WALTON, P. (2015). Ten Years of IFRS in the EU: All's Well That Starts Well. <i>Wiley Insight IFRS</i>."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles ou vidéos de vulgarisation"
"en" => "Press article, video or other popular media"
]
"support_type" => array:2 [
"fr" => "Presse"
"en" => "Press"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
69 => Essec\Faculty\Model\Contribution {#6289
#_index: "academ_contributions"
#_id: "9326"
#_source: array:18 [
"id" => "9326"
"slug" => "un-reviews-state-of-financial-reporting"
"yearMonth" => "2015-11"
"year" => "2015"
"title" => "UN Reviews State of Financial Reporting"
"description" => "WALTON, P. (2015). UN Reviews State of Financial Reporting. <i>Wiley Insight IFRS</i>."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles ou vidéos de vulgarisation"
"en" => "Press article, video or other popular media"
]
"support_type" => array:2 [
"fr" => "Presse"
"en" => "Press"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
70 => Essec\Faculty\Model\Contribution {#6290
#_index: "academ_contributions"
#_id: "9377"
#_source: array:18 [
"id" => "9377"
"slug" => "editorial"
"yearMonth" => "2013-06"
"year" => "2013"
"title" => "Editorial"
"description" => "WALTON, P. et EVANS, L. (2013). Editorial. <i>Accounting in Europe</i>, 10(2)."
"authors" => array:2 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
1 => array:1 [
"name" => "EVANS L."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => "10"
"number" => "2"
]
"type" => array:2 [
"fr" => "Préfaces/Introductions de revue"
"en" => "Prefaces of a journal"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
71 => Essec\Faculty\Model\Contribution {#6291
#_index: "academ_contributions"
#_id: "9392"
#_source: array:18 [
"id" => "9392"
"slug" => "les-debats-du-board-de-liasb-de-fevrier-2013"
"yearMonth" => "2013-03"
"year" => "2013"
"title" => "Les débats du Board de l’IASB de février 2013"
"description" => "WALTON, P. (2013). Les débats du Board de l’IASB de février 2013. <i>Revue Française de Comptabilité</i>, (463), pp. 3."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "3"
"volume" => null
"number" => "463"
]
"type" => array:2 [
"fr" => "Préfaces/Introductions de revue"
"en" => "Prefaces of a journal"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
72 => Essec\Faculty\Model\Contribution {#6292
#_index: "academ_contributions"
#_id: "9774"
#_source: array:18 [
"id" => "9774"
"slug" => "international-stock-exchange-listing"
"yearMonth" => "1996-01"
"year" => "1996"
"title" => "International Stock Exchange Listing"
"description" => "WALTON, P. (1996). <i>International Stock Exchange Listing</i>. London: Financial Times."
"authors" => array:1 [
0 => array:3 [
"name" => "Walton Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Livres"
"en" => "Books"
]
"support_type" => array:2 [
"fr" => "Presse"
"en" => "Press"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
73 => Essec\Faculty\Model\Contribution {#6293
#_index: "academ_contributions"
#_id: "9796"
#_source: array:18 [
"id" => "9796"
"slug" => "comptabilite-internationale"
"yearMonth" => "1997-01"
"year" => "1997"
"title" => "Comptabilité internationale"
"description" => "WALTON, P., HALLER, A. et RAFFOURNIER, B. (1997). <i>Comptabilité internationale</i>. Paris: Vuibert."
"authors" => array:3 [
0 => array:3 [
"name" => "Walton Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
1 => array:1 [
"name" => "Haller Axel"
]
2 => array:1 [
"name" => "Raffournier Bernard"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Livres"
"en" => "Books"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
74 => Essec\Faculty\Model\Contribution {#6294
#_index: "academ_contributions"
#_id: "9833"
#_source: array:18 [
"id" => "9833"
"slug" => "international-accounting"
"yearMonth" => "1998-01"
"year" => "1998"
"title" => "International Accounting"
"description" => "WALTON, P., HALLER, A. et RAFFOURNIER, B. (1998). <i>International Accounting</i>. Thomson."
"authors" => array:3 [
0 => array:3 [
"name" => "Walton Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
1 => array:1 [
"name" => "Haller Axel"
]
2 => array:1 [
"name" => "Raffournier Bernard"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Livres"
"en" => "Books"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
75 => Essec\Faculty\Model\Contribution {#6295
#_index: "academ_contributions"
#_id: "9842"
#_source: array:18 [
"id" => "9842"
"slug" => "the-impact-of-government-on-company-cash-flows-in-france-and-the-uk"
"yearMonth" => "1998-01"
"year" => "1998"
"title" => "The Impact of Government on Company Cash Flows in France and the UK"
"description" => "WALTON, P. et MESSINA, M. (1998). The Impact of Government on Company Cash Flows in France and the UK. <i>Journal of International Accounting, Auditing and Taxation</i>, pp. 273-293."
"authors" => array:2 [
0 => array:3 [
"name" => "Walton Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
1 => array:1 [
"name" => "Messina M."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:21"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "273-293"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
76 => Essec\Faculty\Model\Contribution {#6296
#_index: "academ_contributions"
#_id: "7596"
#_source: array:18 [
"id" => "7596"
"slug" => "voluntary-adoption-of-ifrs-a-study-of-determinants-for-uk-unlisted-firms"
"yearMonth" => "2012-05"
"year" => "2012"
"title" => "Voluntary Adoption of IFRS: A Study of Determinants for UK Unlisted Firms"
"description" => "ANDRÉ, P., WALTON, P. et YANG, D. (2012). Voluntary Adoption of IFRS: A Study of Determinants for UK Unlisted Firms. Dans: 33e Congrès de l’Association Francophone de Comptabilité (AFC) 2012."
"authors" => array:3 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
1 => array:1 [
"name" => "ANDRÉ P."
]
2 => array:1 [
"name" => "YANG D."
]
]
"ouvrage" => "33e Congrès de l’Association Francophone de Comptabilité (AFC) 2012"
"keywords" => []
"updatedAt" => "2021-07-13 14:31:13"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "We examine the determinants of voluntary adoption of IFRS by medium-to-large UK unlisted firms (8417 firms comprising 287 IFRS firms and 8130 non-IFRS firms in 2009). Analysing voluntary adoption allows us to better understand the cost/benefits of choosing a specific set of accounting standards. Using univariate and multivariate analyses, we find that internationality, leverage, firm size and auditor reputation help explain UK unlisted firms’ choice of voluntarily selecting IFRS. Other firm characteristics such as profitability, capital intensity, industry, growth, ownership structure, and employee productivity do not appear to play a significant role in the decision. Additionally, we find that newly incorporated firms a higher probability of adopting IFRS."
"en" => "We examine the determinants of voluntary adoption of IFRS by medium-to-large UK unlisted firms (8417 firms comprising 287 IFRS firms and 8130 non-IFRS firms in 2009). Analysing voluntary adoption allows us to better understand the cost/benefits of choosing a specific set of accounting standards. Using univariate and multivariate analyses, we find that internationality, leverage, firm size and auditor reputation help explain UK unlisted firms’ choice of voluntarily selecting IFRS. Other firm characteristics such as profitability, capital intensity, industry, growth, ownership structure, and employee productivity do not appear to play a significant role in the decision. Additionally, we find that newly incorporated firms a higher probability of adopting IFRS."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
77 => Essec\Faculty\Model\Contribution {#6297
#_index: "academ_contributions"
#_id: "7597"
#_source: array:18 [
"id" => "7597"
"slug" => "voluntary-adoption-of-ifrs-a-study-of-determinants-for-uk-unlisted-firms"
"yearMonth" => "2012-08"
"year" => "2012"
"title" => "Voluntary Adoption of IFRS: A Study of Determinants for UK Unlisted Firms"
"description" => "ANDRÉ, P., WALTON, P. et YANG, D. (2012). Voluntary Adoption of IFRS: A Study of Determinants for UK Unlisted Firms. Dans: 8th EUFIN Workshop on European Financial Reporting."
"authors" => array:3 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
1 => array:1 [
"name" => "ANDRÉ P."
]
2 => array:1 [
"name" => "YANG D."
]
]
"ouvrage" => "8th EUFIN Workshop on European Financial Reporting"
"keywords" => []
"updatedAt" => "2021-07-13 14:31:13"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
78 => Essec\Faculty\Model\Contribution {#6298
#_index: "academ_contributions"
#_id: "7598"
#_source: array:18 [
"id" => "7598"
"slug" => "voluntary-adoption-of-ifrs-a-study-of-determinants-for-uk-unlisted-firms"
"yearMonth" => "2013-08"
"year" => "2013"
"title" => "Voluntary Adoption of IFRS: A Study of Determinants for UK Unlisted Firms"
"description" => "ANDRÉ, P., WALTON, P. et YANG, D. (2013). Voluntary Adoption of IFRS: A Study of Determinants for UK Unlisted Firms. Dans: 2013 American Accounting Association Annual Meeting."
"authors" => array:3 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
1 => array:1 [
"name" => "ANDRÉ P."
]
2 => array:1 [
"name" => "YANG D."
]
]
"ouvrage" => "2013 American Accounting Association Annual Meeting"
"keywords" => []
"updatedAt" => "2021-07-13 14:31:13"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
79 => Essec\Faculty\Model\Contribution {#6299
#_index: "academ_contributions"
#_id: "7668"
#_source: array:18 [
"id" => "7668"
"slug" => "a-global-history-of-accounting-financial-reporting-and-public-policy-asia-and-oceana"
"yearMonth" => "2011-12"
"year" => "2011"
"title" => "A Global History of Accounting, Financial Reporting and Public Policy: Asia and Oceana"
"description" => "PREVITS, G., WALTON, P. et WOLNIZER, P. [Eds] (2011). <i>A Global History of Accounting, Financial Reporting and Public Policy: Asia and Oceana</i>. Emerald."
"authors" => array:3 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
1 => array:1 [
"name" => "PREVITS G."
]
2 => array:1 [
"name" => "WOLNIZER P."
]
]
"ouvrage" => ""
"keywords" => array:3 [
0 => "Évolution comptabilité"
1 => "Rapports"
2 => "Source de références"
]
"updatedAt" => "2021-09-06 16:57:04"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => "3"
"number" => null
]
"type" => array:2 [
"fr" => "Direction d'ouvrage"
"en" => "Book editor"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "L'histoire comptable globale en 4 volumes a pour but l'établissement d'une source de références qui recouvre l'évolution de la comptabilité, les rapports financiers et les institutions liées pour toutes les économies majeures dans le monde de manière comparable. Le volume 3 s'adresse à 6 nations du l'Asie et l'Océanie incluant l'Australie, la Chine, l'Inde, l'Indonésie, le Japon et la Corée. Les spécialistes reconnus, servent d'auteurs pour chaque essai national sous forme de chapitre séparé."
"en" => "The Global Accounting History four volume set aims to establish a benchmark reference source that covers the evolution of accounting, financial reporting and related institutions for all major economies in the world in a comparable way. Volume three addresses six nations from Asia and Oceania, including Australia, China, India, Indonesia, Japan, and the Republic of Korea. Each chapter is authored by a specialist from the country concerned."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
80 => Essec\Faculty\Model\Contribution {#6300
#_index: "academ_contributions"
#_id: "7669"
#_source: array:18 [
"id" => "7669"
"slug" => "a-global-history-of-accounting-financial-reporting-and-public-policy-americas"
"yearMonth" => "2011-12"
"year" => "2011"
"title" => "A Global History of Accounting, Financial Reporting and Public Policy: Americas"
"description" => "PREVITS, G., WALTON, P. et WOLNIZER, P. [Eds] (2011). <i>A Global History of Accounting, Financial Reporting and Public Policy: Americas</i>. Emerald."
"authors" => array:3 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
1 => array:1 [
"name" => "PREVITS G."
]
2 => array:1 [
"name" => "WOLNIZER P."
]
]
"ouvrage" => ""
"keywords" => array:5 [
0 => "Economies majeures : 5 nations"
1 => "Evolution comptabilité"
2 => "Institutions liées"
3 => "Rapports financiers"
4 => "Source de références"
]
"updatedAt" => "2020-12-17 21:00:33"
"publicationUrl" => null
"publicationInfo" => array:3 [
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"volume" => "2"
"number" => null
]
"type" => array:2 [
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]
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"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
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]
"abstract" => array:2 [
"fr" => "L'histoire comptable globale en 4 volumes a pour but l'établissement d'une source de références qui recouvre l'évolution de la comptabilité, les rapports financiers et les institutions liées pour toutes les économies majeures dans le monde de manière comparable. Les spécialistes reconnus, servent d'auteurs pour chaque essai national sous forme de chapitre séparé."
"en" => "The global Accounting History four volume set aims to establish a benchmark reference source that covers the evolution of accounting, financial reporting and related institutions for all major economies in the world in a comparable way. Volume Two addresses five nations from the American hemisphere, Argentina, Brazil, Canada, Mexico and the United States. Knowledgeable specialists serve as the authors for each national essay which appear as separate chapters."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
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}
81 => Essec\Faculty\Model\Contribution {#6301
#_index: "academ_contributions"
#_id: "7670"
#_source: array:18 [
"id" => "7670"
"slug" => "a-global-history-of-accounting-financial-reporting-and-public-policy-eurasia-the-middle-east-and-africa-volume-4"
"yearMonth" => "2012-06"
"year" => "2012"
"title" => "A Global History of Accounting, Financial Reporting and Public Policy: Eurasia, the Middle East and Africa (Volume 4)"
"description" => "PREVITS, G., WALTON, P. et WOLNIZER, P. [Eds] (2012). <i>A Global History of Accounting, Financial Reporting and Public Policy: Eurasia, the Middle East and Africa (Volume 4)</i>. Emerald."
"authors" => array:3 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
1 => array:1 [
"name" => "PREVITS G."
]
2 => array:1 [
"name" => "WOLNIZER P."
]
]
"ouvrage" => ""
"keywords" => array:3 [
0 => "Évolution comptabilité"
1 => "Rapports"
2 => "Source de références"
]
"updatedAt" => "2021-09-06 16:57:04"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => "4"
"number" => null
]
"type" => array:2 [
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"support_type" => array:2 [
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"en" => "Publisher"
]
"countries" => array:2 [
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"abstract" => array:2 [
"fr" => "L'histoire comptable globale en 4 volumes a pour but l'établissement d'une source de références qui recouvre l'évolution de la comptabilité, les rapports financiers et les institutions liées pour toutes les économies majeures dans le monde de manière comparable. Le volume 4 s'adresse à 7 nations de l'Eurasie, le Moyen Orient et l'Afrique, incluant l'Egypte, l'Iran, Israël, la Russie, l'Arabie Saoudite, l'Afrique du Sud et la Turquie. Chaque chapitre est écrit par un spécialiste du pays concerné."
"en" => "The global accounting history four-volume set aims to establish a benchmark reference source that covers the evolution of accounting, financial reporting and related institutions for all major economies in the world in a comparable way. Volume Four examines seven nations from Eurasia, the Middle East and Africa, including Egypt, Iran, Israel, Russia, Saudi Arabia, South Africa, and Turkey. Each chapter is authored by a specialist from their respective country."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
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}
82 => Essec\Faculty\Model\Contribution {#6302
#_index: "academ_contributions"
#_id: "7671"
#_source: array:18 [
"id" => "7671"
"slug" => "a-global-history-of-accounting-financial-reporting-and-public-policy-europe"
"yearMonth" => "2010-12"
"year" => "2010"
"title" => "A Global History of Accounting, Financial Reporting and Public Policy: Europe"
"description" => "PREVITS, G., WALTON, P. et WOLNIZER, P. [Eds] (2010). <i>A Global History of Accounting, Financial Reporting and Public Policy: Europe</i>. Emerald."
"authors" => array:3 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
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1 => array:1 [
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2 => array:1 [
"name" => "WOLNIZER P."
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]
"ouvrage" => ""
"keywords" => array:5 [
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1 => "Évolution comptabilité"
2 => "Institutions liées"
3 => "Rapports financiers"
4 => "Source de références"
]
"updatedAt" => "2021-09-06 16:57:04"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => "1"
"number" => null
]
"type" => array:2 [
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"countries" => array:2 [
"fr" => null
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"abstract" => array:2 [
"fr" => "L'histoire comptable globale en 4 volumes a pour but l'établissement d'une source de références qui recouvre l'évolution de la comptabilité, les rapports financiers et les institutions liées pour toutes les économies majeures dans le monde de manière comparable. Le volume 1 s'adresse à 10 économies européennes incluant la France, l'Allemagne, l'Italie et la Grande Bretagne ainsi que les Pays Bas, la Belgique, l'Espagne, la Pologne, la Suède et la Suisse. Chaque chapitre est écrit par un spécialiste du pays concerné."
"en" => "The global Accounting History four volume set aims to establish a benchmark reference source that covers the evolution of accounting, financial reporting and related institutions for all major economies in the world in a comparable way. Volume One addresses ten European economies, including France, Germany, Italy and the UK as well as the Netherlands, Belgium, Spain, Poland, Sweden and Switzerland. Each chapter is authored by a specialist from the country concerned."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
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}
83 => Essec\Faculty\Model\Contribution {#6303
#_index: "academ_contributions"
#_id: "7756"
#_source: array:18 [
"id" => "7756"
"slug" => "the-routledge-companion-to-fair-value-and-financial-reporting"
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"year" => "2007"
"title" => "The Routledge Companion to Fair Value and Financial Reporting"
"description" => "WALTON, P. [Ed] (2007). <i>The Routledge Companion to Fair Value and Financial Reporting</i>. Routledge."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
]
]
"ouvrage" => ""
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0 => "La juste valeur"
]
"updatedAt" => "2020-12-17 21:00:33"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
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"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
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"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Une collection de 26 chapitres par 25 auteurs, recueillis par Peter Walton, sur le sujet de la juste valeur et son utilisation dans les états financiers. Le livre est en trois sections qui traitent (i) les fondamentaux de la juste valeur, (ii) differents aspects theoriques, et (iii) différentes applications pratiques de la juste valeur."
"en" => "This is a collection of 26 chapters by 25 different authors, commissioned and edited by Peter Walton, on the subject of fair value and its use in financial statements. The book is in three sections: (i) fundamentals of fair value, (ii) different theoretical issues, (iii) different practical applications of the use of fair value."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 5.032377
+"parent": null
}
84 => Essec\Faculty\Model\Contribution {#6304
#_index: "academ_contributions"
#_id: "7757"
#_source: array:18 [
"id" => "7757"
"slug" => "the-routledge-companion-to-fair-value-and-financial-reporting"
"yearMonth" => "2013-09"
"year" => "2013"
"title" => "The Routledge Companion to Fair Value and Financial Reporting"
"description" => "VAN MOURIK, C. et WALTON, P. [Eds] (2013). <i>The Routledge Companion to Fair Value and Financial Reporting</i>. Routledge."
"authors" => array:2 [
0 => array:3 [
"name" => "WALTON Peter"
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"slug" => "walton-peter"
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1 => array:1 [
"name" => "VAN MOURIK C."
]
]
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"updatedAt" => "2021-09-06 16:57:04"
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"publicationInfo" => array:3 [
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"type" => array:2 [
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"en" => "Book editor"
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"en" => "Publisher"
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"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "This collection of authoritative studies provides an overview of the state of the art in financial accounting, financial reporting and its regulation."
"en" => "This collection of authoritative studies provides an overview of the state of the art in financial accounting, financial reporting and its regulation."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
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}
85 => Essec\Faculty\Model\Contribution {#6305
#_index: "academ_contributions"
#_id: "7800"
#_source: array:18 [
"id" => "7800"
"slug" => "financial-reporting-and-global-capital-markets-a-history-of-the-international-accounting-standards-committee-1973-2000"
"yearMonth" => "2008-08"
"year" => "2008"
"title" => "Financial Reporting and Global Capital Markets: A History of the International Accounting Standards Committee, 1973-2000"
"description" => "WALTON, P. (2008). Financial Reporting and Global Capital Markets: A History of the International Accounting Standards Committee, 1973-2000. Accounting History, Royaume-Uni."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
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"slug" => "walton-peter"
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"ouvrage" => ""
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"updatedAt" => "2021-07-13 14:31:13"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "387-390"
"volume" => "13"
"number" => "3"
]
"type" => array:2 [
"fr" => "Compte-rendus d'ouvrage"
"en" => "Book reviews"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
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]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-11-29T11:22:05.000Z"
]
+lang: "fr"
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}
86 => Essec\Faculty\Model\Contribution {#6306
#_index: "academ_contributions"
#_id: "7858"
#_source: array:18 [
"id" => "7858"
"slug" => "worldwide-financial-reporting-the-development-and-future-of-accounting-standards"
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"year" => "2007"
"title" => "Worldwide Financial Reporting. The Development and Future of Accounting Standards"
"description" => "WALTON, P. (2007). Worldwide Financial Reporting. The Development and Future of Accounting Standards. European Accounting Review, Royaume-Uni."
"authors" => array:1 [
0 => array:3 [
"name" => "WALTON Peter"
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"ouvrage" => ""
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"updatedAt" => "2021-07-13 14:31:14"
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"pages" => "226-229"
"volume" => null
"number" => null
]
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"en" => "Book reviews"
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"countries" => array:2 [
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"en" => "Accounting and Management Control "
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}
87 => Essec\Faculty\Model\Contribution {#6307
#_index: "academ_contributions"
#_id: "8258"
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"id" => "8258"
"slug" => "measuring-research-outputs-across-borders-a-comment"
"yearMonth" => "2008-01"
"year" => "2008"
"title" => "Measuring research Outputs across Borders - a Comment"
"description" => "MOTTIS, N. et WALTON, P. (2008). <i>Measuring research Outputs across Borders - a Comment</i>. ESSEC Business School."
"authors" => array:2 [
0 => array:3 [
"name" => "WALTON Peter"
"bid" => "B00000527"
"slug" => "walton-peter"
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1 => array:1 [
"name" => "MOTTIS N."
]
]
"ouvrage" => ""
"keywords" => array:4 [
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1 => "Contrôle"
2 => "Europe"
3 => "Recherche"
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"updatedAt" => "2020-12-17 21:00:33"
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"type" => array:2 [
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"en" => "Working Papers"
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"abstract" => array:2 [
"fr" => "Ce papier repart d'un article publié par Chan et al. dans Accounting and Business Research en 2006 sur la production de recherche en comptabilité en Europe. Il expose un point de vue selon lequel la recherche européenne en comptabilité est en fait très diversifiée, ne se limite pas à la production de chercheurs britanniques et passe par des vecteurs (livres ou revues) très diversifiés selon les pays. Les cas de la France et de l'Allemagne sont particulièrement mis en perspective. De façon plus générale, l'article pose également la question de l'évaluation de la recherche et de ses conséquences sur les communautés académiques."
"en" => "This papers starts from an article published by Chan et al. in Accounting and Business Research in 2006 on accounting research in Europe. It develops the idea that accounting research in Europe is much more diversified than it appears, is not limited to British academics output, and relies upon very diversified vectors (journals or books) across countries. The case of France and Germany are particularly highlighted. More generally, the addresses the question of research evaluation and its consequences on academic communities."
]
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"en" => "Accounting and Management Control "
]
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]
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}
]
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