Taxation Analysis Derivatives Natural person Management Survey Variance Gamma Model Études de marché Balance Dirigeant Recoveries Financial officers Publication selection bias Parameter Estimation Methods Fair value Auditors Bankruptcy Interactions Sustainability performance Crowdfunding Crisis Emerging Markets IAS Growth Comptabilité positive Meta-analytical study Europe CAPM Development of learning Energy Controle interne Measurement International survey Heterogeneity IFRS Finance Capital structure Meta-regression analysis Business combination Packaging company Fraude Communication Study Maintenance policy Relevance Legal entity Internal Control Personne morale Créativité organisation étude exploratoire Imposition Systémes d'information Brazil Personne physique Innovation Corporate hedging Dividends Dividendes Company Multi-component system Regroupement d'entreprises Processes Systemgestütztes statistisches Corporate risk management Juste valeur Decisions Legal indexes Urban ropeway transport Maintenance optimisation Reporting social Effet Janus Development Financial analysts Libéralités Fiscal residence Firm Condorcet Regime Switching Model Meta-analysis Audit Value Comptabilité Résidence fiscale Information Control