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