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Prévision des coûts de financement : une étude révèle que les caractéristiques des conseils d’administration sont plus efficaces que les indices de gouvernance

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Une nouvelle étude menée par le Centre de recherche en comptabilité et gouvernance CGA-Canada (CRCG-CGA) de l’École de gestion Telfer révèle que les caractéristiques individuelles des conseils d’administration sont plus efficaces que les indices de gouvernance couramment utilisés dans l’explication des coûts de financement des entreprises canadiennes. Selon les résultats de l’étude, les indices de […]

Le professeur Walid Ben Amar est nommé directeur général du Centre de recherche en comptabilité et gouvernance CGA Canada

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Walid Ben Amar a été nommé directeur général du Centre de recherche en comptabilité et gouvernance CGA. Professeur agrégé en comptabilité de l’École de gestion Telfer, le professeur Ben Amar dirigera une équipe dynamique de chercheurs se consacrant à la réalisation de recherches de pointe en comptabilité et dans des domaines connexes. Grâce au généreux […]

La crise financière n’a eu que peu d’impact sur l’information divulguée par les firmes canadiennes

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Une étude réalisée par le Centre de recherche en comptabilité et en gouvernance CGA-Canada a révélé que la récente crise financière mondiale n’a eu que peu d’impact sur la divulgation d’information en matière de gestion des risques faite par les entreprises non financières canadiennes. Il apparaît, selon cette étude, qu’il aurait été très difficile pour […]

CGA-Canada resserre ses liens avec l’École de gestion Telfer

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L’Association des comptables généraux accrédités du Canada (CGA-Canada) a signé un contrat de don visant à soutenir les activités d’un centre de recherche de l’École de gestion Telfer. Le don est destiné au Centre de recherche CGA de l’École de gestion Telfer et vise à financer, pendant l’année 2012-2013, les activités de recherche en cours et à […]

L’article du Professeur Zéghal parmi les plus téléchargés!

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En plus d’agir en tant que directeur exécutif pour le Centre de recherche en comptabilité de l’Université d’Ottawa , le professeur Zéghal est un chercheur chevronné qui a déjà reçu maintes mentions d’excellence, de par son leadership, telles que le Prix Alan G. Ross pour l’excellence de l’écriture (2000) et le prix Emerald Literati Network […]

Le journal “International Academy of Management and Business” a décerné le prix du MEILLEUR MANUSCRIT EN RECHERCHE APPLIQUÉE aux professeurs K. Lajili, D. Zéghal et M. Dobler

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Le journal “International Academy of Management and Business” a décerné le prix du MEILLEUR MANUSCRIT EN RECHERCHE APPLIQUÉE aux professeurs K. Lajili, D. Zéghal et M. Dobler pour leur manuscrit “An Empirical Investigation of Business and Operational Risk Disclosures” présenté à la 11e conférence du IAMB, San Francisco, 7-9 Novembre, 2011.

Le profeseur Daniel Zéghal gagne le prix d’excellence ” Emerald Literati Network’s 2011 “

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Le professeur Daniel Zéghal, auteur de l’article « Analysing value added as an indicator of intellectual capital and its consequences on company performance »,publié dans le Journal of Intellectual Capital , s’est vu remettre un Outstanding Paper Award à la cérémonie de l’Emerald Literati Network Award for Excellence de 2011. Les articles primés sont choisis après consultation du […]

Le profeseur Daniel Zéghal nommé un de “100 CGA exceptionnels”


L’École Telfer souhaite féliciter le professeur Daniel Zéghal pour sa nomination à la liste de “100 CGAs exceptionnels”. Afin de célébrer le 100e anniversaire de la création du titre de CGA en 1908, CGA-Canada a entrepris une recherche nationale et internationale pour trouver 100 CGA qui ont contribué de façon exceptionnelle au rayonnement du titre, […]

2008 – IFRS Getting ready to face a global challenge

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The development and the adoption of IFRS (International Financial Reporting Standards) constitute a global accounting revolution; IFRS represents the most significant accounting event since the introduction of double entry bookkeeping more than five hundreds years ago. According to the IASB, (International Accounting Standard Board), by 2007 more than 100 countries have adopted IFRS. All countries […]

2006 – Where were the accountants, the auditors and the financial managers?

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As we turn on our TVs and read our papers, hardly a day goes by without more stories of fraud, greed, misappropriation, negligence, deceptive accounting practices, broken internal control systems, theft, and dishonesty at all levels of public organizations and in all sizes of business corporations. The Accounting Research Centre explored these issues at a […]

2005 – Enterprise Risk Management: Rethinking Risk in the 21st Century

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In his “Management – Tasks, Responsibilities, Practices”, Peter Drucker defines entrepreneurial decisions as risk taking decisions. Anthony and Govindarajan in their book “Management Control Systems” argue that “an organization pursuit of profitability is limited by managements’ willingness to take risks”. Traditional approaches to risk management have been characterized by their fragmentation and partial solutions to […]

2004 – Work, Lifestyle and productivity

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A Health Canada study indicates that 60% of participants today feel that workload has exceeded acceptable limits. Canadians report working an average of 50 hours a week, up from the 35 to 40 hours they worked a few decades ago. For many, work is getting longer, harder and more stressful, and the boundary between work […]

2003 – Business management, ethics and accountability: how to restore public trust?

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The last two years have been among the most difficult since the Depression for businesses, directors , executives, accountants, auditors, regulators and shareholders. According to Bankruptcy Data.com 186 listed US companies went bankrupt in 2002. Thousands of employees lost their jobs and investors and pensioners lost more than $10 trillion ($10, 000,000,000,000) on the stock […]

2002 – Intangible assets, intellectual and human capital

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The recognition that in the new knowledge based economy intangible (knowledge and intellectual) capital is a major driver of firm value has been demonstrated over the last decade in the capital market valuations of technology-based companies. Equally, the major challenges in identifying, measuring, valuing and reporting these assets is demonstrated by the collapse of the […]

2001 – Good corporate governance in the third millennium

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Corporate governance has been described in “Where were the Directors?” (Report of the TSE Committee on Corporate Governance in Canada (Dey Committee), 1994, p. 7) as “the process and structure used to direct and manage the business and affairs of the corporation with the objective of enhancing shareholder value, which includes ensuring the financial viability […]

1999 – The Greening of Organization

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The most challenging issues our society is currently facing are those related to the environment and environmental sustainability. Events such as the first Earth Summit in Rio de Janeiro (1992) and the follow-up conference in Japan (1997) highlight the serious environmental challenges faced by governments and businesses around the world. In fact, a special issue […]

1998 – Managing by performance measures

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The main objective of corporations traditionally has been to maximize their shareholders’ wealth. This has historically been accomplished through an exclusive focus on the financial bottom line. Organizations today, regardless of whether they are publicly traded or privately held, governmental, for-profit, or not-for-profit, report to many stakeholders and actively pursue a multiplicity of objectives. In […]

1997 – Is Our Tax system Up to Its Challenges?

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The tax system represents a privileged instrument of social and economic policy for most governments. However, recent social, economic, technological, and international changes call into question the relevance, effectiveness and fairness of many aspects of the current tax system. The magnitude of the challenge facing the tax system is evident in David K. Foot’s comments: […]

1996 – Public Sector Accounting: Shifting the Focus to Results

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Government deficits and debt are major concerns for Canadians. In these times of fiscal restraint, governments at all levels are being reshaped and downsized to help preserve essential services at affordable cost. Canadians need information about the overall financial status of their governments and about how effectively the major components of these governments are performing. […]

1995 – Financial Statements: Do They Have a Future?

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The wave of change which has affected almost every aspect of business has yet to make a significant impact on the way companies report their performances. As a result, financial statements are seen as inadequate and incomplete. Many argue that they are tragically flawed in their treatment of a variety of today’s business realities. Many […]

1994 – Management Control: The Challenges In A Turbulent Time

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Turbulence and uncertainty are major characteristics of today’s business world. The objective of the conference is to discuss the dynamic relationship between strategy, accounting and control within this environment. While most corporations face growing discontinuities in markets and products life cycles, in technological developments and in the nature of competitive pressures, accounting and control still […]

1993 – The Crisis in Auditing

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The crisis in auditing is deep, multidimensional and it affects many groups concerned with accounting reports and their reliability. Some of the factors contributing to the crisis facing the auditing profession could be summarized around the following: the staggering liability crisis with its financial impact on the accounting profession, The Liability Crisis in the United […]

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