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A history of France
\"Few modern countries can boast of such a lengthy history as France, whose distinctive shape has been a key feature of the successive stages of European history during the past millennium. This engaging narrative seamlessly weaves together the complex tale of French history since the year 1000. Bringing together political, religious, social and cultural developments, A History of France provides an insightful and readable overview of the country's history as it moved from a dominant position within Europe -- with an empire stretching across the continents -- to one in which it was invaded and occupied by its largest neighbour. Through revolution, war and peace, Joseph Bergin explores how the Frankland of 1000 CE has mutated into the France we know today.\"--Back cover.
Book
The impact of IFRS on earning management activities among French companies
This article investigates the impact of financial disclosure on accrual-based earnings management in France. Our sample consists of 230 French companies listed on the CAC All-Tradable stock market index in the pre-IFRS period and post-IFRS period. Our study is based on different empirical methods: panel data as well as the non-parametric Wilcoxon test. The objective of the study is to highlight the impact of IFRS adoption on the value relevance of earnings as well as on the accounting figures. Moreover, using panel data as well as t-test, we examined the impact of adopting the new standards on earnings management and especially on accrual-based earnings management. Our predictions are valid for the value relevance and financial figures as well as for accrual-based earnings management. We found that IFRS adoption has a negative impact on accrual-based earnings management. The impact of IFRS on earnings management activities among French companies
Journal Article
The imperial nation : citizens and subjects in the British, French, Spanish, and American empires
Historians view the late eighteenth and early nineteenth centuries as a turning point when imperial monarchies collapsed and modern nations emerged. Treating this pivotal moment as a bridge rather than a break, The Imperial Nation offers a sweeping examination of four of these modern powers--Great Britain, France, Spain, and the United States--and asks how, after the great revolutionary cycle in Europe and America, the history of monarchical empires shaped these new nations. Josep Fradera explores this transition, paying particular attention to the relations between imperial centers and their sovereign territories and the constant and changing distinctions placed between citizens and subjects. Fradera argues that the essential struggle that lasted from the Seven Years' War to the twentieth century was over the governance of dispersed and varied peoples: each empire tried to ensure domination through subordinate representation or by denying any representation at all. The most common approach echoed Napoleon's \"special laws,\" which allowed France to reinstate slavery in its Caribbean possessions. The Spanish and Portuguese constitutions adopted \"specialness\" in the 1830s; the United States used comparable guidelines to distinguish between states, territories, and Indian reservations; and the British similarly ruled their dominions and colonies. In all these empires, the mix of indigenous peoples, European-origin populations, slaves and indentured workers, immigrants, and unassimilated social groups led to unequal and hierarchical political relations. Fradera considers not only political and constitutional transformations but also their social underpinnings. Presenting a fresh perspective on the ways in which nations descended and evolved from and throughout empires, The Imperial Nation highlights the ramifications of this entangled history for the subjects who lived in its shadows.
Book
Marie-Antoinette's Legacy
Challenging the established historiography that frames the French picturesque garden movement as an international style, this book contends that the French picturesque gardens from 1775 until 1867 functioned as liminal zones at the epicenter of court patronage systems.
eBook
Government and political life in England and France, c.1300-c.1500
Provides a detailed comparative analysis of the multiple mechanisms by which French and English monarchs exercised their power in the final centuries of the Middle Ages.
Book
The Effectiveness of Hiring Credits
This article analyses the effectiveness of hiring credits. Using comprehensive administrative data, we show that the French hiring credit, implemented during the Great Recession, had significant positive employment effects and no effects on wages. Relying on the quasi-experimental variation in labour cost triggered by the hiring credit, we estimate a structural search and matching model. Simulations of counterfactual policies show that the effectiveness of the hiring credit relied to a large extent on three features: it was non-anticipated, temporary and targeted at jobs with rigid wages. We estimate that the cost per job created by permanent hiring credits, either countercyclical or time-invariant, in an environment with flexible wages would have been much higher.
Journal Article
Controlling credit : central banking and the planned economy in postwar France, 1948-1973
\"It is common wisdom that central banks in the postwar (1945-1970s) period were passive bureaucracies constrained by fixed-exchange rates and inflationist fiscal policies. This view is mostly retrospective and informed by US and UK experiences. This book tells a different story. Eric Monnet shows that the Banque de France was at the heart of the postwar financial system and economic planning, and contributed to economic growth by both stabilizing inflation and fostering direct lending to priority economic activities. Credit was institutionalized as a social and economic objective. Monetary policy and credit controls were conflated. He then broadens his analysis to other European countries and sheds light on the evolution of central banks and credit policy before the Monetary Union. This new understanding has important ramifications for today, since many emerging markets have central bank policies that are similar to Western Europe's in the decades of high growth.\" -- Provided by publisher.
Book
International scientific and technical cooperation as an independent direction of foreign policy: Russian and French experience
The article covers international scientific and technical cooperation as one of the modern diplomacy tools, with considerable emphasis on the French and Russian approach thereto. It is emphasized that both Moscow and Paris regard this issue as one of the directions of its foreign policy. Particular attention is paid to the review of key national regulatory acts of both states in the designated sphere, as well as international treaties concluded by the Russian Federation or France with third States on international scientific and technical cooperation. Specific examples of such joint scientific and technical projects and activities are revealed, with a focus on the features and needs of the regions or parties to the agreements. The conclusion is made on the efficiency of measures and decisions taken by the Russian Federation and France, as well as on the possibility and practicability of borrowing the French experience for the Russian foreign policy and vice versa. The article will be relevant to practicing lawyers, researchers, students and everyone who is interested in international scientific and technical cooperation.
Journal Article
The Political Economy of Populism
We synthesize the literature on the recent rise of populism. First, we discuss definitions and present descriptive evidence on the recent increase in support for populists. Second, we cover the historical evolution of populist regimes since the late nineteenth century. Third, we discuss the role of secular economic factors related to cross-border trade and automation. Fourth, we review studies on the role of the 2008–09 global financial crisis and subsequent austerity, connect them to historical work covering the Great Depression, and discuss likely mechanisms. Fifth, we discuss studies on identity politics, trust, and cultural backlash. Sixth, we discuss economic and cultural consequences of growth in immigration and the recent refugee crisis. We also discuss the gap between perceptions and reality regarding immigration. Seventh, we review studies on the impact of the internet and social media. Eighth, we discuss the literature on the implications of populism’s recent rise. We conclude outlining avenues for further research.
Journal Article