Cet ouvrage est le premier des trois volumes qui reprennent la matiere traitee dans les precedentes editions des volumes 1 a 4 de la serie Maitriser l’information comptable. L’objectif est d’offrir une comprehension du contenu possible de l’information comptable ainsi qu’une capacite d’interpretation de cette information. Les auteurs etudient pour chaque domaine particulier la solution la plus conforme aux theories modernes de la comptabilite puis ils decrivent les solutions usuelles ou recommandees par la doctrine. Cette approche doit permettre aux praticiens de juger de facon eclairee de la fiabilite et de la pertinence de l’information comptable dispensee par les entreprises. Ce premier volume propose une approche systematique de la comptabilite fondee sur un corps de principes organises en une demarche theorique rationnelle. Il presente une analyse generale du traitement comptable des differentes entites societes qui mene a l'etablissement des etats financiers. Il se refere au nouveau droit comptable suisse (art. 957-963b CO) ainsi qu'aux dispositions prevues dans les Swiss GAAP RPC et dans les IFRS. Il propose en outre 35 cas, dont 15 avec solution.

We modeled work performance as outcomes of individual-differences mediated by technical performance. Beyond the “usual suspects” (e.g., general mental ability, and personality), we also measured the ethical development of participants (n = 460). We surmised that ethical development – which has not been extensively studied as a predictor of work performance while controlling for established predictors – captures unique variance in both technical and work performance. Results demonstrated incremental validity for ethical development in predicting technical performance, which in turn predicted work performance. The indirect effect of ethical development was significant too. Our results highlight the importance of process models of performance, which include proximal as well as distal individual differences.

Researchers in the field of international accounting are often confronted with observations of firms clustered into higher-level units such as countries. Using data from a corporate disclosure study including 797 firm observations from 34 countries, we demonstrate that the inferences obtained from the most commonly used Ordinary Least Square (OLS) test, which pools the firm and country data either under the disaggregation or aggregation approach, are problematic and misleading. To overcome the methodological limitation, we subsequently employ hierarchical modeling to simultaneously estimate both firm-level (within-country) and country-level (cross-country) disclosure determinants. We find that the clustering effects are significant in almost all firm-level variables. Once such effects are adjusted, only three firm-specific variables are significantly associated with corporate disclosure. Evidence provided by this study has important implications for most international accounting studies conducted in cross-level contexts.