Publication selection bias Variance Gamma Model Fair value Development Decisions Financial officers Études de marché Processes Innovation Packaging company Sustainability performance Crowdfunding Maintenance policy Taxation Parameter Estimation Methods Legal indexes Regroupement d'entreprises Measurement IAS Recoveries Growth Derivatives Meta-analytical study Comptabilité Natural person Maintenance optimisation Urban ropeway transport Effet Janus IFRS Dirigeant Emerging Markets Information Dividends Brazil Finance Personne morale Energy Fiscal residence Company Development of learning Bankruptcy Financial analysts Management Libéralités Heterogeneity Business combination Condorcet Créativité organisation étude exploratoire Controle interne Communication Regime Switching Model Firm Crisis Meta-analysis Comptabilité positive Reporting social Personne physique Auditors Value Meta-regression analysis Systemgestütztes statistisches Study Systémes d'information Audit International survey Analysis Internal Control Multi-component system Relevance Balance CAPM Control Capital structure Fraude Corporate hedging Survey Europe Dividendes Imposition Juste valeur Legal entity Résidence fiscale Corporate risk management Interactions