Academic literature on the topic 'Opérations de paiement'
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Journal articles on the topic "Opérations de paiement":
Redor, Étienne. "L’utilisation de méthodes de paiement contingentes dans les opérations de fusion-acquisition : une solution aux problèmes d’asymétrie informationnelle ?" Revue d'économie financière 97, no. 2 (2010): 295–307. http://dx.doi.org/10.3406/ecofi.2010.5406.
Lacoursière, Marc. "Les obligations de la banque au regard des sommes déposées dans un compte en fidéicommis." Revue générale de droit 46 (April 19, 2016): 463–529. http://dx.doi.org/10.7202/1036168ar.
Cumyn, Michelle, and Lina Lalancette. "Le cadre juridique du paiement par carte de crédit et les moyens de défense du titulaire." Revue générale de droit 35, no. 1 (November 17, 2014): 5–60. http://dx.doi.org/10.7202/1027328ar.
Le, Jacques. "Réformes financières et convertibilité des monnaies dans les économies de l'Est." Revue de l'OFCE 34, no. 5 (November 1, 1990): 239–64. http://dx.doi.org/10.3917/reof.p1990.34n1.0239.
ICHOU, Mohammed Adil, Abderrazak ELHIRI, Driss RASSAM, Imad KHANCHAOUI, and Wafae CHAGRAOUI. "Évaluation de la position extérieure du Maroc. Application de l’approche External Balance Assessment « EBA »." International Journal of Financial Accountability, Economics, Management, and Auditing (IJFAEMA) 4, no. 1 (May 19, 2022): 01–22. http://dx.doi.org/10.52502/ijfaema.v4i1.253.
Sahnoun, Djamel Addine, and Nabila Belghanami. "La Sécurité économique Et Le Commerce Extérieur :, Le Crédit Documentaire Unique Moyen De Paiement Des Opérations En Algérie." مجلة الحكمة للدراسات الاقتصادية, 2016, 56. http://dx.doi.org/10.34277/1455-000-007-014.
"Directive 98/26/CE du Parlement européen et du Conseil concernant le caractère définitif du règlement dans les systèmes de paiement et de règlement des opérations sur titres*." Uniform Law Review 10, no. 1-2 (January 1, 2005): 391–405. http://dx.doi.org/10.1093/ulr/10.1-2.391.
Lakhdar, Kateb Mohammed, and Bouabdellah Ouddane. "Le Rôle des Exportations Hors Hydrocarbures en Algérie : Le Cas de Lafarge Ciment d’Oggaz." Finance and Business Economies Review 2, no. 1 (March 31, 2018). http://dx.doi.org/10.58205/fber.v2i1.1688.
Dissertations / Theses on the topic "Opérations de paiement":
Redor, Étienne. "Les méthodes de paiement dans les opérations de fusions-acquisitions : richesse des actionnaires, sociétés non cotées et déterminants." Lille 2, 2007. http://www.theses.fr/2007LIL20015.
This thesis deals with the choice of the payment method in mergers ans acquisitions and its impact on the shareholder’s wealth. – we test whether the very numerous models developed allow to explain the choice of the payment method in mergers and acquisitions. – we propose a model allowing to explain the choice of the payment method in crossborder mergers and acquisitions. – we study the impacts of the payment method’s choice on the shareholder’s wealth. We underline the existence of a “non pulic firms effect” also in Europe, since the abnormal returns are higher in non public firms acquisitions. – we confirm that the impact of the payment method’s choice differs according to the target’s status. – our results seem to show that the impact on the sharehoders’s wealth depends on the stock market evolution
Gratianu, Evelina. "La régulation en matière d'opérations de paiement : étude pratique." Electronic Thesis or Diss., Université Paris Cité, 2023. http://www.theses.fr/2023UNIP7166.
Despite its recent creation, payment regulation is creating implementation challenges for those offering new payment solutions. These difficulties are due to the lack of a definition of core concepts of payment services law (for example: the concepts of payment services, payment service provision activity, etc.) and the technological and operational complexity of new payment solutions. Furthermore, the fact that these firms are subject to several regulations (cross-cutting and sectoral) that are intended to be applied jointly, is likely to create additional difficulties. This study therefore proposes to identify and analyze the problems created by the regulation applicable to payment activities, whether in terms of the qualification and provision of payment services, or in terms of joint application with other sectoral and cross-cutting regulations. It offers some ideas for improving in this area
Revel, Angie. "Le conflit né de la chronologie des opérations de liquidation des actifs isolés." Thesis, Normandie, 2020. http://www.theses.fr/2020NORMC029.
The conflict arising from the random chronology of the operations for the liquidation of isolated assets opposes, in judicial liquidation, the previous creditors, holders of special securities, to the holders of general privileges. Depending on the chronology according to which these different masses of funds will be distributed by the judicial liquidator, some holders of special securities will be robbed of their security base, while others will obtain payment of their debt. This chronological conflict therefore finds its source in the random chronology of operations for the realization and distribution of isolated assets in compulsory liquidation. In that it thwarts the quest for a balance between the antagonistic interests of creditors, currently pursued by the legislator in insolvency proceedings, as well as legal security, the equality of creditors understood as equal treatment by category and beyond, the inherently collective nature of the liquidation proceedings, the chronological conflict had to be resolved. Substantially, this resolution requires the enactment of two imputation rules for secured debts by general privileges: the priority imputation on the masses of funds not encumbered with special securities and, subsidiarily, the proportional allocation to each pool of funds encumbered with special securities coming under the basis of the same general privilege. Procedurally, the resolution of the chronological conflict is based on neutralizing the effects of the random chronology of the distributions on the collocations of the creditors. This neutralization, based on a principle of chronological neutrality of the distributions underlying in book VI of the Code de commerce, is carried out by a two-step process: provisional chronological distributions and a review of these provisional distributions, in application of the rules of imputation of the aforementioned general privileges, at the end of the procedure
Zhang, Sipei. "L'impact des opérations de fusions et acquisitions sur la qualité de l'information comptable." Thesis, Lille 2, 2018. http://www.theses.fr/2018LIL20006/document.
The Merger and Acquisition (M&A) operations constitute a key element of market economy and meanwhile form one of the main vectors of the dynamics of the industrial structures. This thesis aims at analyzing the impact of M&A operations on acquiring firm’s accounting information quality. The accounting information quality shall be interpreted first of all, as the quality of earnings. Three main axes are emerged in this problematic and constitute three main chapters of this thesis. By observing all public M&A transactions on the U.S. market from the year 1986 to 2013, these three chapters provide following main contributions. First we find the acquiring firms that involved in the mixed payment acquisition have undergone notable development, have earnings management (EM) behaviors around acquisition years. However, prior study only documented a certain kind of behaviors of the 100% stock exchange acquirers. Plus, we indicate that the EM behavior of acquiring firm is not constraint to the accruals management (AM). We show that they are also likely to use many other ways, either accounting treatment through classification shifting, or real earnings management (REM) methods, for example through the budgetary adjustment of the R&D expenditures. A close link is found between the choice of EM methods and acquisition payment method. Moreover, a substitution / complementary effect is also noted between different forms of EM methods. The impact of these EM strategies on acquiring firm’s performance is also analyzed. A moderate way of EM has positive impact on future operating performance while a high degree of these EM behaviors bring a negative impact. Nonetheless, it seems that the shareholders' wealth is only marginally affected by the choice of EM methods, in the short term as well as the long term
Turki, Aymen. "Le rôle de la politique de dividendes dans le cadre des opérations de fusions-acquisitions." Phd thesis, Université du Droit et de la Santé - Lille II, 2013. http://tel.archives-ouvertes.fr/tel-00944725.
Diop, Mame Mariama. "La sécurisation du marché des services de paiement." Thesis, Lille 2, 2015. http://www.theses.fr/2015LIL20007/document.
The transposition into French law of the Payment Services Directive of 13November 2007 led to the creation of a new category of players in the banking sector: the payment institution. The provision of payment services is no longer the sole domain of credit institutions but becomes the main activity of payment institutions. Although this new distribution of banking activities undermines thebanking monopoly, it does not terminate it. For a better legibility of the bankingsystem and a more efficient control of banking institutions, it is proposed amutation of the banking system through on the one hand, a complete separation of banking activities, and on the other hand payment institutions independence from credit institutions. Securing the payments services market also depends on the supervision of payment transactions. Preserving consumer’s trust is essential to awell-functioning payment services market
Book chapters on the topic "Opérations de paiement":
Baruch, Philippe, Nelly Kerscaven, Gérard Melyon, Rémédios Noguera, Isabelle Andernack, and Dominique Namur. "Chapitre 16. TVA : opérations internationales et paiement." In Comptabilité générale, 189–205. Vuibert, 2018. http://dx.doi.org/10.3917/vuib.ander.2018.01.0189.
Reports on the topic "Opérations de paiement":
Amine, Razan, and Fabrizio Santoro. Rendre obligatoires les outils fiscaux numériques en réponse à la Covid : l’exemple d’Eswatini. Institute of Development Studies, April 2023. http://dx.doi.org/10.19088/ictd.2023.020.