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View article: How Does Corporate Social Responsibility Shield Firms From the Adverse Effects of the COVID‐19 Pandemic? the Role of Financial Flexibility
How Does Corporate Social Responsibility Shield Firms From the Adverse Effects of the COVID‐19 Pandemic? the Role of Financial Flexibility Open
This study examines whether financially endorsed corporate social responsibility (CSR) commitments improved the stock market performance of China's listed firms during the COVID‐19 pandemic. We find that CSR itself did not lead to higher s…
View article: Radiolysis and Fe-Biotite Alteration: Questioning the Origin of H2-Bearing Fluid Inclusions in the Yorke Peninsula Granites, South Australia
Radiolysis and Fe-Biotite Alteration: Questioning the Origin of H2-Bearing Fluid Inclusions in the Yorke Peninsula Granites, South Australia Open
View article: Reassessing the role of magnetite during natural hydrogen generation
Reassessing the role of magnetite during natural hydrogen generation Open
Interactions between water and ferrous rocks are known to generate natural H 2 in oceanic and continental domains via the oxidation of iron. Such generation has been mainly investigated through the alteration of Fe 2+ -silicate and some Fe…
View article: Can clumped isotopes help us constrain the origin of H<sub>2</sub>?
Can clumped isotopes help us constrain the origin of H<sub>2</sub>? Open
Dihydrogen (H 2 ) is becoming a key molecule for the energy transition.Many processes can lead to the formation of H 2 such as methane reforming, water electrolysis in the industry or hydrothermal alteration, radiolysis, volcanism and micr…
View article: Are Fe-Rich-Clay Veins Related to H2 Generation in the Kansas (USA) Precambrian Crust?
Are Fe-Rich-Clay Veins Related to H2 Generation in the Kansas (USA) Precambrian Crust? Open
View article: Reassessing the role of magnetite during natural hydrogen generation
Reassessing the role of magnetite during natural hydrogen generation Open
View article: Carbonation of peridotites along the basal thrust of the Semail Ophiolite (OmanDP Hole BT1B): insights from Fe and Zn isotopes
Carbonation of peridotites along the basal thrust of the Semail Ophiolite (OmanDP Hole BT1B): insights from Fe and Zn isotopes Open
<p>The formation of carbonated serpentinites (serpentine, Mg-Ca carbonates) and listvenites (quartz, Mg-carbonate) by reactions between exhumed mantle peridotites and percolating CO<sub>2</sub>-bearing fluids is a major s…
View article: Can weathering of Banded Iron Formations generate natural hydrogen? Constraints from thermodynamic modeling and experiments
Can weathering of Banded Iron Formations generate natural hydrogen? Constraints from thermodynamic modeling and experiments Open
View article: In Situ CO2 Mineralization in Mantle-Derived Ultramafic Basements: Insights from Laboratory Experiments and Field Studies (Oman Ophiolite)
In Situ CO2 Mineralization in Mantle-Derived Ultramafic Basements: Insights from Laboratory Experiments and Field Studies (Oman Ophiolite) Open
View article: Investigating and quantifying natural H<sub>2</sub> emissions within the Fe-rich Kansas Precambrian granitoid crust, through high resolution microscopy and tomography
Investigating and quantifying natural H<sub>2</sub> emissions within the Fe-rich Kansas Precambrian granitoid crust, through high resolution microscopy and tomography Open
International audience
View article: Investigating native H2 generation by alteration of Fe-rich olivine within Precambrian granitoid crust through HREM
Investigating native H2 generation by alteration of Fe-rich olivine within Precambrian granitoid crust through HREM Open
International audience
View article: The origin and fate of C during alteration of the oceanic crust
The origin and fate of C during alteration of the oceanic crust Open
The contents and isotope compositions of water and carbon, including total, reduced, and inorganic (carbonate) C, were studied in 170 My altered oceanic basalts from Ocean Drilling Program Hole 801C in the western Pacific Ocean. Reduced C …
View article: High-pressure serpentinization and abiotic methane formation in metaperidotite from the Appalachian subduction, northern Vermont
High-pressure serpentinization and abiotic methane formation in metaperidotite from the Appalachian subduction, northern Vermont Open
View article: The Role and Effectiveness of Corporate Social Responsibility Assurance in a Mandatory Setting: Professional Accountants’ Perceptions
The Role and Effectiveness of Corporate Social Responsibility Assurance in a Mandatory Setting: Professional Accountants’ Perceptions Open
Firms using corporate social responsibility assurance (or CSRA) recruit an external and independent third party to undertake assurance of the corporate social responsibility (CSR) information that they disclose. From a theoretical perspect…
View article: De la stratégie éditoriale de CCA entre 2015 et 2020 à un nouveau projet
De la stratégie éditoriale de CCA entre 2015 et 2020 à un nouveau projet Open
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View article: Redox-dependent recycling of carbon in subduction zones: a petrological and isotope study from the Belvidere Mountain complex ultramafic body
Redox-dependent recycling of carbon in subduction zones: a petrological and isotope study from the Belvidere Mountain complex ultramafic body Open
View article: Carbonation by fluid--rock interactions at high-pressure conditions: implications for carbon cycling in subduction zones
Carbonation by fluid--rock interactions at high-pressure conditions: implications for carbon cycling in subduction zones Open
Carbonate-bearing lithologies are the main carbon carrier into subduction zones. Their evolution during metamorphism largely controls the fate of carbon, regulating its fluxes between shallow and deep reservoirs. Recent estimates predict t…
View article: High pressure serpentinization and abiotic methanogenesis in metaperidotite from the Appalachian subduction, northern Vermont
High pressure serpentinization and abiotic methanogenesis in metaperidotite from the Appalachian subduction, northern Vermont Open
<p>Serpentinization is the process of hydroxylation of olivine-rich ultramafic rocks to produce minerals such as serpentine, brucite, magnetite, and may release H<sub>2</sub>. The hydrogen produced through serpentinizatio…
View article: Unraveling Carbon Uptake Sequences in Fast Cooling Oceanic Serpentinites (Batin, Oman Ophiolite): Insights from O and C Isotopes
Unraveling Carbon Uptake Sequences in Fast Cooling Oceanic Serpentinites (Batin, Oman Ophiolite): Insights from O and C Isotopes Open
View article: Efficient market hypothesis: an experimental study with uncertainty and asymmetric information
Efficient market hypothesis: an experimental study with uncertainty and asymmetric information Open
International audience
View article: Control of CO2 on flow and reaction paths in olivine-dominated basements: An experimental study
Control of CO2 on flow and reaction paths in olivine-dominated basements: An experimental study Open
View article: Simultaneous ex-situ CO2 mineral sequestration and hydrogen production from olivine-bearing mine tailings
Simultaneous ex-situ CO2 mineral sequestration and hydrogen production from olivine-bearing mine tailings Open
View article: Intra-slab COH fluid fluxes evidenced by fluid-mediated decarbonation of lawsonite eclogite-facies altered oceanic metabasalts
Intra-slab COH fluid fluxes evidenced by fluid-mediated decarbonation of lawsonite eclogite-facies altered oceanic metabasalts Open
View article: Non-IFRS Disclosure and Income Statement Disaggregation
Non-IFRS Disclosure and Income Statement Disaggregation Open
View article: Utilisation du résultat pro forma pour la prédiction des flux de trésorerie futurs : Importance de la présentation du compte de résultat
Utilisation du résultat pro forma pour la prédiction des flux de trésorerie futurs : Importance de la présentation du compte de résultat Open
7èmes États Généraux de la recherche comptable sur le thème « Comptabilité et numérique »
View article: Les jeux et enjeux des indices de citation
Les jeux et enjeux des indices de citation Open
International audience
View article: Résultats non-GAAP et opportunisme des dirigeants
Résultats non-GAAP et opportunisme des dirigeants Open
View article: Massive production of abiotic methane during subduction evidenced in metamorphosed ophicarbonates from the Italian Alps
Massive production of abiotic methane during subduction evidenced in metamorphosed ophicarbonates from the Italian Alps Open
View article: Marginalized Actors’ Institutional Work in Shaping Future Environmental Accounting Standards
Marginalized Actors’ Institutional Work in Shaping Future Environmental Accounting Standards Open
View article: Coûts historiques vs. justes valeurs pour mesurer le résultat comptable ? Les arguments comparés des professionnels du chiffre
Coûts historiques vs. justes valeurs pour mesurer le résultat comptable ? Les arguments comparés des professionnels du chiffre Open
L’ANC a lancé en 2011 un appel à projet évoquant la nécessité de réhabiliter le compte de résultat en écartant la comptabilisation de profits non réalisés, prenant ainsi le contre-pied de la conception développée par l’IASB. L’objectif pri…