Thomas Jeanjean : Citation Profile


Are you Thomas Jeanjean?

ESSEC Business School

11

H index

11

i10 index

628

Citations

RESEARCH PRODUCTION:

22

Articles

78

Papers

1

Chapters

RESEARCH ACTIVITY:

   18 years (1998 - 2016). See details.
   Cites by year: 34
   Journals where Thomas Jeanjean has often published
   Relations with other researchers
   Recent citing documents: 81.    Total self citations: 2 (0.32 %)

MORE DETAILS IN:
ABOUT THIS REPORT:

   Permalink: http://citec.repec.org/pje28
   Updated: 2020-02-16    RAS profile: 2019-02-02    
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Relations with other researchers


Works with:

Stolowy, Hervé (5)

Clatworthy, Mark (2)

Authors registered in RePEc who have co-authored more than one work in the last five years with Thomas Jeanjean.

Is cited by:

HASAN, IFTEKHAR (7)

HEVAS, DIMOSTHENIS (6)

Enomoto, Masahiro (6)

Branco, Manuel (5)

Andre, Paul (5)

Biondi, Yuri (5)

Berland, Nicolas (4)

Tajaddini, Reza (4)

Oxelheim, Lars (4)

Westermann, Frank (4)

Schadewitz, Hannu (4)

Cites to:

Shleifer, Andrei (23)

Lopez-de-Silanes, Florencio (23)

La Porta, Rafael (23)

Vishny, Robert (15)

Leuz, Christian (11)

Harvey, Campbell (8)

merton, robert (8)

Stulz, René (6)

Jensen, Michael (6)

Stolowy, Hervé (5)

French, Kenneth (5)

Main data


Where Thomas Jeanjean has published?


Journals with more than one article published# docs
Journal of Accounting and Public Policy4
Comptabilit - Contrle - Audit4
The International Journal of Accounting4
Accounting in Europe2
European Accounting Review2

Working Papers Series with more than one paper published# docs
Post-Print / HAL49
Working Papers / HAL15

Recent works citing Thomas Jeanjean (2018 and 2017)


YearTitle of citing document
2019The Effects of International Financial Reporting Standards on Financial Reporting Quality. (2019). Abdel-Salam, Abdallah ; Salah, Wafaa. In: Athens Journal of Business & Economics. RePEc:ate:journl:ajbev5i3-3.

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2018Does IFRSs adoption contribute to the protection of minority investors?. (2018). Nachescu, Miruna-Lucia ; Dima, Stefana Maria . In: The Audit Financiar journal. RePEc:aud:audfin:v:16:y:2018:i:152:p:584.

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2019Prudence vs. Credibility. A Formal Comparative Analysis between Romanian Accounting Regulations and IFRS. (2019). Ciocan, Claudia Catalina. In: The Audit Financiar journal. RePEc:aud:audfin:v:17:y:2019:i:153:p:114.

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2018The Impact of Mandatory International Financial Reporting Standards Adoption on Investment Efficiency: Standards, Enforcement, and Reporting Incentives. (2018). Gao, RU ; Sidhu, Baljit K. In: Abacus. RePEc:bla:abacus:v:54:y:2018:i:3:p:277-318.

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2017The roles of book-tax conformity and tax enforcement in regulating tax reporting behaviour following International Financial Reporting Standards adoption. (2017). Chen, Ester ; Smith, Tom ; Gavious, Ilanit. In: Accounting and Finance. RePEc:bla:acctfi:v:57:y:2017:i:3:p:681-699.

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2017Management incentives to recognise intangible assets. (2017). Russell, Mark. In: Accounting and Finance. RePEc:bla:acctfi:v:57:y:2017:i::p:211-234.

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2018Insights from Accounting Practitioners on Chinas Convergence with IFRS. (2018). Yang, Helen Hong ; Farley, Alan ; Wu, Changyu ; Clark, Colin. In: Australian Accounting Review. RePEc:bla:ausact:v:28:y:2018:i:1:p:14-27.

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2018International Differences in Accounting Practices Under IFRS and the Influence of the US. (2018). Branco, Manuel ; Magro, Nuno ; Sarquis, Raquel ; Loureno, Isabel Costa . In: Australian Accounting Review. RePEc:bla:ausact:v:28:y:2018:i:4:p:468-481.

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2018The Value Relevance of Operating Lease Liabilities: Economic Effects of IFRS 16. (2018). Giner, Begoa ; Pardo, Francisca. In: Australian Accounting Review. RePEc:bla:ausact:v:28:y:2018:i:4:p:496-511.

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2018Accounting Standards, Earnings Transparency and Audit Fees: Convergence with IFRS in China. (2018). Ye, Qiang ; Zheng, Weiguang ; Gao, Jie. In: Australian Accounting Review. RePEc:bla:ausact:v:28:y:2018:i:4:p:525-537.

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2018Impairment Losses: The Impact of First‐time Adoption of the Accounting Standardisation System in Portugal. (2018). Oliveira, Jonas ; Azevedo, Graa. In: Australian Accounting Review. RePEc:bla:ausact:v:28:y:2018:i:4:p:556-576.

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2017National Culture and Default on Mortgages. (2017). Tajaddini, Reza ; Gholipour Fereidouni, Hassan. In: International Review of Finance. RePEc:bla:irvfin:v:17:y:2017:i:1:p:107-133.

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2017Secrecy, information shocks, and corporate investment : Evidence from European Union countries. (2017). HASAN, IFTEKHAR ; Mazboudi, Mohamad. In: Research Discussion Papers. RePEc:bof:bofrdp:2017_019.

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2017How cultural and contextual variables affect the disclosure and transparency of pro-forma indicators. (2017). Di Lascio, F. Marta L. ; Visani, Franco ; Marta, F ; Gardini, Silvia . In: BEMPS - Bozen Economics & Management Paper Series. RePEc:bzn:wpaper:bemps41.

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2017A Review on Accounts Manipulation via Loan Loss Provisions to Manage Earnings and Impact of IFRS. (2017). Shala, Albulena ; Ahmeti, Skender . In: EuroEconomica. RePEc:dug:journl:y:2017:i:1:p:113-121.

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2017International Financial Reporting Standards Convergence and Quality of Accounting Information: Evidence from Indonesia. (2017). Yusrina, Hasyyati ; Sulong, Zunaidah ; Fuadah, Luk Luk ; Mukhtaruddin, Mukhtaruddin. In: International Journal of Economics and Financial Issues. RePEc:eco:journ1:2017-04-52.

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2018Influence of transnational economic alliances on the IFRS convergence decision in India—Institutional perspectives. (2018). Krishnan, Sarada R. In: Accounting forum. RePEc:eee:accfor:v:42:y:2018:i:4:p:309-327.

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2017Do Foreign Directors Mitigate Earnings Management? Evidence From China. (2017). Du, Xingqiang ; Lai, Shaojuan ; Jian, Wei . In: The International Journal of Accounting. RePEc:eee:accoun:v:52:y:2017:i:2:p:142-177.

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2017Accounting Quality and Loan Pricing: The Effect of Cross-country Differences in Legal Enforcement. (2017). Anagnostopoulou, Seraina. In: The International Journal of Accounting. RePEc:eee:accoun:v:52:y:2017:i:2:p:178-200.

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2017Cultures consequence: The relationship between income-increasing earnings management and IAS/IFRS adoption across cultures. (2017). Ugrin, Joseph C ; Emley, Anna ; Mason, Terry W. In: Advances in accounting. RePEc:eee:advacc:v:37:y:2017:i:c:p:140-151.

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2019Enhancing auditors critical thinking in audits of complex estimates. (2019). Bucaro, Anthony C. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:73:y:2019:i:c:p:35-49.

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2018Lessons from misclassification in international accounting. (2018). Nobes, Christopher. In: The British Accounting Review. RePEc:eee:bracre:v:50:y:2018:i:3:p:239-254.

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2019The determinants of companies’ levels of integration: Does one size fit all?. (2019). Starita, Maria Grazia ; Pereira, John ; Malafronte, Irma ; Busco, Cristiano. In: The British Accounting Review. RePEc:eee:bracre:v:51:y:2019:i:3:p:277-298.

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2019Country-level corruption and accounting choice: Research & development capitalization under IFRS. (2019). Tsoligkas, Fanis ; Tsalavoutas, Ioannis ; Slack, Richard ; Mazzi, Francesco. In: The British Accounting Review. RePEc:eee:bracre:v:51:y:2019:i:5:s0890838919300241.

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2019Strategies of visibility in contemporary surveillance settings: Insights from misconduct concealment in financial markets. (2019). Leca, Bernard ; Laguecir, Aziza. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:62:y:2019:i:c:p:39-58.

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2018Audit committees and financial reporting quality: The 8th EU Company Law Directive perspective. (2018). Bajra, Ujkan ; Ade, Simon. In: Economic Systems. RePEc:eee:ecosys:v:42:y:2018:i:1:p:151-163.

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2019Unintended effects of IFRS adoption on earnings management: The case of Latin America. (2019). Winkelried, Diego ; Mongrut, Samuel. In: Emerging Markets Review. RePEc:eee:ememar:v:38:y:2019:i:c:p:377-388.

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2018Reporting strategies: What makes family firms beat around the bush? Family-related antecedents of annual report readability. (2018). Drago, Carlo ; Sciascia, Salvatore ; Pongelli, Claudia ; Ginesti, Gianluca . In: Journal of Family Business Strategy. RePEc:eee:fambus:v:9:y:2018:i:2:p:142-150.

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2018Capital market consequences of cultural influences on earnings: The case of cross-listed firms in the U.S. stock market. (2018). Wijayana, Singgih ; Gray, Sidney J. In: International Review of Financial Analysis. RePEc:eee:finana:v:57:y:2018:i:c:p:134-147.

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2018Examination of real and accrual earnings management: A cross-country analysis of legal origin under IFRS. (2018). Oz, Ibrahim Onur ; Yelkenci, Tezer. In: International Review of Financial Analysis. RePEc:eee:finana:v:58:y:2018:i:c:p:24-37.

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2017Investor reaction to IFRS for financial instruments in Europe: The role of firm-specific factors. (2017). Onali, Enrico ; Ballestra, Luca Vincenzo ; Ginesti, Gianluca . In: Finance Research Letters. RePEc:eee:finlet:v:21:y:2017:i:c:p:72-77.

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2019Optimal vs satisfactory transparency: The impact of global macroeconomic fluctuations on corporate competitiveness. (2019). Oxelheim, Lars. In: International Business Review. RePEc:eee:iburev:v:28:y:2019:i:1:p:190-206.

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2018Corporate transparency and reserve management: Evidence from US property-liability insurance companies. (2018). HAN, Sangyong ; Ho, Chia-Ling ; Lai, Gene C. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:96:y:2018:i:c:p:379-392.

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2017Comparative evidence on the value relevance of IFRS-based accounting information in Germany and the UK. (2017). Nwachukwu, Jacinta ; Elshandidy, Tamer ; Abdou, Hussein A ; Elbakry, Ashraf E. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:28:y:2017:i:c:p:10-30.

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2018The effect of corruption and culture on mandatory disclosure compliance levels: Goodwill reporting in Europe. (2018). Mazzi, Francesco ; Tsalavoutas, Ioannis ; Slack, Richard. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:31:y:2018:i:c:p:52-73.

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2018A study of long-lived asset impairment under U.S. GAAP and IFRS within the U.S. institutional environment. (2018). Hong, Philip K ; van der Laan, Joyce ; Paik, Daniel Gyung. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:31:y:2018:i:c:p:74-89.

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2018Implications for IFRS principles-based and US GAAP rules-based applications: Are accountants’ decisions affected by work location and core self-evaluations?. (2018). Prather-Kinsey, Jenice ; Hood, Anthony C ; Boyar, Scott. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:32:y:2018:i:c:p:61-69.

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2018A reinvestigation into accounting quality following global IFRS adoption: Evidence via earnings distributions. (2018). Trimble, Madeline. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:33:y:2018:i:c:p:18-39.

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2018Does IFRS make analysts more efficient in using fundamental information included in financial statements?. (2018). , Nandana ; Jubb, Christine A. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:14:y:2018:i:3:p:373-385.

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2019A comparison of voluntary and mandated climate change-related disclosure. (2019). Gopalan, Sandeep ; Jubb, Christine ; Perera, Luckmika. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:15:y:2019:i:2:p:243-266.

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2018The macroeconomic determinants of the adoption of IFRS for SMEs. (2018). Bonito, Ana ; Pais, Claudio. In: Revista de Contabilidad - Spanish Accounting Review. RePEc:eee:spacre:v:21:y:2018:i:2:p:116-127.

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2019The effect of language use on the financial performance of microfinance banks: Evidence from cross-border activities in 74 countries. (2019). Pishchulov, Grigory ; Mersland, Roy ; Golesorkhi, Sougand ; Randoy, Trond ; Piekkari, Rebecca. In: Journal of World Business. RePEc:eee:worbus:v:54:y:2019:i:3:p:213-229.

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2017Are international accounting standards more credit relevant than domestic standards?. (2017). Pope, Peter F ; Kosi, Urska ; Florou, Annita. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:68202.

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2017Italian academia facing an international scenario: Issues and trends. (2017). Lionzo, Andrea . In: FINANCIAL REPORTING. RePEc:fan:frfrfr:v:html10.3280/fr2017-002001.

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2018R&D Accounting Treatment, R&D State and Tax Avoidance: With a Focus on Biotech Firms. (2018). Lee, Nam Ryoung . In: Sustainability. RePEc:gam:jsusta:v:11:y:2018:i:1:p:44-:d:192318.

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2019Do Corporate Carbon Policies Enhance Legitimacy? A Social Media Perspective. (2019). del Carmen, Maria ; Alonso-Caadas, Juana ; Saraite-Sariene, Laura ; Galan-Valdivieso, Federico. In: Sustainability. RePEc:gam:jsusta:v:11:y:2019:i:4:p:1161-:d:208235.

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2017Environmental expenditure disclosure strategies in a regulated context. (2017). Jerome, Tiphaine ; Depoers, Florence. In: Post-Print. RePEc:hal:journl:hal-01576195.

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2017Les raisons de la comptabilité créative dans les entreprises ivoiriennes à travers une démarche par les entretiens. (2017). Vangah, Yann-Cedric Armel. In: Post-Print. RePEc:hal:journl:hal-01907530.

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2017Audit committee characteristics and audit fees: Evidence from France. (2017). Nekhili, Mehdi ; Maraghni, Inès. In: Post-Print. RePEc:hal:journl:hal-01907594.

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2018La manipulation des chiffres comptables en contexte africain : la pertinence de l’hypothèse des « coûts politiques ».. (2018). Elle, Narcisse ; Ngantchou, Alexis. In: Post-Print. RePEc:hal:journl:hal-01908008.

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2018Optimal vs Satisfactory Transparency: The Impact of Global Macroeconomic Fluctuations on Corporate Competitiveness. (2018). Oxelheim, Lars. In: Working Paper Series. RePEc:hhs:iuiwop:1259.

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2018Accounting Choice under IFRS: The Role of Accounting Tradition and Managerial Opportunism. (2018). Fasan, Marco ; Marcon, Carlo . In: International Journal of Academic Research in Accounting, Finance and Management Sciences. RePEc:hur:ijaraf:v:8:y:2018:i:3:p:209-223.

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2018Managing Related Party Transactions on Earnings Quality. (2018). Mohd, Mohd Taufik ; Abd, Effiezal Aswadi ; Sanusi, Zuraidah Mohd. In: International Journal of Academic Research in Business and Social Sciences. RePEc:hur:ijarbs:v:8:y:2018:i:1:p:484-496.

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2018Mitigating Earnings Management: Adoption of IFRS and Corporate Governance Practices in Malaysia. (2018). Wan, Wan Razazila ; Ab, Liyana ; Tarmizi, Masetah Ahmad ; Sutan, Enny Nurdin. In: International Journal of Academic Research in Business and Social Sciences. RePEc:hur:ijarbs:v:8:y:2018:i:2:p:760-772.

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2017Philosophies and tradition of accounting research. (2017). , Kavitha ; Baag, Pankaj Kumar. In: Working papers. RePEc:iik:wpaper:260.

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2017IFRS Adoption and Audit Fees-Evidence from New Zealand. (2017). Houqe, Muhammad Nurul. In: International Journal of Business and Economics. RePEc:ijb:journl:v:16:y:2017:i:1:p:75-100.

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2018Carbon Risk, Carbon Risk Awareness and the Cost of Debt Financing. (2018). Jung, Juhyun ; Clarkson, Peter ; Herbohn, Kathleen . In: Journal of Business Ethics. RePEc:kap:jbuset:v:150:y:2018:i:4:d:10.1007_s10551-016-3207-6.

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2018IPO Firm Performance and Its Link with Board Officer Gender, Family-Ties and Other Demographics. (2018). McGuinness, Paul B. In: Journal of Business Ethics. RePEc:kap:jbuset:v:152:y:2018:i:2:d:10.1007_s10551-016-3295-3.

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2019Are the Quantity and Quality of Sustainability Disclosures Associated with the Innate and Discretionary Earnings Quality?. (2019). Tuo, Ling ; Rezaee, Zabihollah. In: Journal of Business Ethics. RePEc:kap:jbuset:v:155:y:2019:i:3:d:10.1007_s10551-017-3546-y.

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2019Who’s Watching? Accountability in Different Audit Regimes and the Effects on Auditors’ Professional Skepticism. (2019). Lander, Michel W ; Pruijssers, Jorien Louise ; Hoos, Florian. In: Journal of Business Ethics. RePEc:kap:jbuset:v:156:y:2019:i:2:d:10.1007_s10551-017-3603-6.

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2019Going Beyond Climate Change Risk Management: Insights from the World’s Largest Most Sustainable Corporations. (2019). Clarkson, Peter ; Elijido-Ten, Evangeline O. In: Journal of Business Ethics. RePEc:kap:jbuset:v:157:y:2019:i:4:d:10.1007_s10551-017-3611-6.

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2017Management earnings forecasts and IPO performance: evidence of a regime change. (2017). Boubaker, Sabri ; Kallias, Konstantinos ; Gounopoulos, Dimitrios. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:48:y:2017:i:4:d:10.1007_s11156-016-0579-8.

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2018Do investors find carbon information useful? Evidence from Italian firms. (2018). Jaggi, Bikki ; Zampella, Annamaria ; Macchioni, Riccardo ; Allini, Alessandra. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:50:y:2018:i:4:d:10.1007_s11156-017-0653-x.

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2018The impact of intangibles on firms’ financial and market performance: UK evidence. (2018). Tahat, Yasean A ; Alhadab, Mohammad M ; Ahmed, Ahmed H. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:50:y:2018:i:4:d:10.1007_s11156-017-0657-6.

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2018Cross-Country Research on Earnings Quality: A Literature Review and Future Opportunities. (2018). Enomoto, Masahiro. In: Discussion Paper Series. RePEc:kob:dpaper:dp2018-06.

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2018Does IFRS 9 Consider Financial Statement Users? Preferences with Respect to IFRS 13 Fair Value Hierarchy? A Suggestion to Refine the Definition of OCI/¿Considera la NIIF 9 las preferencias de los usu. (2018). Garcia Osma, Beatriz ; Herranz, Felipe M. In: Estudios de Economía Aplicada. RePEc:lrk:eeaart:36_2_8.

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2018Exporting Pollution. (2018). Kleimeier, Stefanie ; Ben-David, Itzhak ; Viehs, Michael. In: NBER Working Papers. RePEc:nbr:nberwo:25063.

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2018The Market Reaction to the Adoption of IFRS in the European Insurance Industry. (2018). Abdallah, Wissam ; Salama, Feras M. In: The Geneva Papers on Risk and Insurance - Issues and Practice. RePEc:pal:gpprii:v:43:y:2018:i:4:d:10.1057_s41288-018-0088-1.

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2019Does IFRS convergence really increase accounting qualities?Emerging market evidence. (2019). Harto, Puji ; Juliarto, Agung ; Fuad, Fuad. In: Journal of Economics, Finance and Administrative Science. RePEc:ris:joefas:0146.

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2019What type of microfinance institutions comply with International Financial Reporting Standards?. (2019). Tchuigoua, Hubert Tchakoute ; TchakouteTchuigoua, Hubert ; Pignatel, Isabelle ; Tchatchoua, Magloire Nya. In: Working Papers CEB. RePEc:sol:wpaper:2013/287175.

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2019Institutional Factors and Earnings Management in the Asia-Pacific: Is IFRS Adoption Making a Difference?. (2019). Gray, Sidney J ; Wijayana, Singgih. In: Management International Review. RePEc:spr:manint:v:59:y:2019:i:2:d:10.1007_s11575-018-0371-1.

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2017Determinants of Corporate Voting – Evidence from a Large Survey of German Retail Investors. (2017). Schmidt, Andre . In: Schmalenbach Business Review. RePEc:spr:schmbr:v:18:y:2017:i:1:d:10.1007_s41464-016-0024-5.

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2017Are international accounting standards more credit relevant than domestic standards?. (2017). Florou, Annita ; Pope, Peter F ; Kosi, Urska. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:1:p:1-29.

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2018How do sell-side analysts obtain price-earnings multiples to value firms?. (2018). Yin, Yuan ; Hunt, Herbert G ; Peasnell, Ken. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:1:p:108-135.

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2018Exploration intensity, analysts’ private information development and their forecast performance. (2018). Chen, Xiaomeng ; Wu, Hai ; Wright, Sue. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:1:p:77-107.

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2018An international study of internal audit function quality. (2018). Jiang, Like ; Richard, Chrystelle ; Andre, Paul. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:3:p:264-298.

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2018The determinants and valuation effects of classification choice on the statement of cash flows. (2018). Charitou, Andreas ; Kopita, Anastasia ; Karamanou, Irene. In: Accounting and Business Research. RePEc:taf:acctbr:v:48:y:2018:i:6:p:613-650.

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2019Accounting Systems in Poland and Croatia - comparative study. (2019). Ivana, Beata Zyznarska-Dworczak. In: Zagreb International Review of Economics and Business. RePEc:zag:zirebs:v:22:y:2019:i:1:p:55-72.

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Works by Thomas Jeanjean:


YearTitleTypeCited
2015Using Real Activities to Avoid Goodwill Impairment Losses: Evidence and Effect on Future Performance In: Journal of Business Finance & Accounting.
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2001Incitations et contraintes à la gestion du résultat In: Comptabilité - Contrôle - Audit.
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2005Pertinence de l’inscription à l’actif des frais de R&D : une étude empirique In: Comptabilité - Contrôle - Audit.
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2008Aux sources des théories positives : contribution à une analyse des changements de paradigme dans la recherche en comptabilité In: Comptabilité - Contrôle - Audit.
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2009IFRS1 : « Il faut tout changer pour que rien ne change » In: Comptabilité - Contrôle - Audit.
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2003Value Relevance of R&D Reporting : A Signaling Interpretation In: ESSEC Working Papers.
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2003Value relevance of R&D reporting: a signalling interpretation.(2003) In: Working Papers.
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2006Levels of voluntary disclosure in IPO prospectuses: an empirical analysis In: ESSEC Working Papers.
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2005Levels of voluntary disclosure in IPO prospectuses: An empirical analysis.(2005) In: Working Papers.
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This paper has another version. Agregated cites: 5
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2005Levels of voluntary disclosure in IPO prospectuses : an empirical analysis.(2005) In: HEC Research Papers Series.
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This paper has another version. Agregated cites: 5
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2007Levels of voluntary disclosure in IPO prospectuses: an empirical analysis.(2007) In: Review of Accounting and Finance.
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2008Supply and demand for European accounting research. Evidence from EAA congresses In: ESSEC Working Papers.
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2005Why do firms opt for Alternative-Format Financial Statements ? Some Evidence from France In: HEC Research Papers Series.
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