Université de Neuchâtel

Three essays on cantonal variations in the utilization and costs of healthcare services in Switzerland

Camenzind, Paul ; Jeanrenaud, Claude (Dir.)

Thèse de doctorat : Université de Neuchâtel, 2013 ; 2414.

This document consists of three Parts, of which Part I provides a general introduction to the institutional and empirical framework around cantonal variations in costs and utilization of healthcare services in Switzerland (CH). Therefore, a more theoretical introduction is offered by presenting important aspects of the meaning of health care in the framework of health economic theory and...

Haute école de gestion de Genève

Do IFRS provide better information about intangibles in Europe ?

Boulerne, Sandrine ; Sahut, Jean-Michel ; Teulon, Frederic

In: International journal of business, 2011, vol. 10, no. 3, p. 267-290

Purpose - The purpose of this paper is to study the information content of intangible assets under IAS/IFRS when compared to Local GAAP for European listed companies. Design/methodology/approach – The paper employs multivariate regression models for a sample of 1855 European listed firms in a six-year period, from 2002 to 2004 in Local GAAP and from 2005 to 2007 in IAS/IFRS to investigate the...