10
H index
10
i10 index
558
Citations
ESSEC Business School | 10 H index 10 i10 index 558 Citations RESEARCH PRODUCTION: 22 Articles 29 Papers 1 Chapters RESEARCH ACTIVITY:
MORE DETAILS IN: ABOUT THIS REPORT:
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Works with: Authors registered in RePEc who have co-authored more than one work in the last five years with Thomas Jeanjean. | Is cited by: | Cites to: |
Journals with more than one article published | # docs |
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Comptabilit - Contrle - Audit | 4 |
The International Journal of Accounting | 4 |
Journal of Accounting and Public Policy | 4 |
European Accounting Review | 2 |
Accounting in Europe | 2 |
Working Papers Series with more than one paper published | # docs |
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Working Papers / HAL | 15 |
Year | Title of citing document |
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2021 | Effect of Trust between the Time Pressure and Complexity in Judging and Decision-Making in Auditing. (2021). da Cunha, Paulo Roberto ; Dos, Cleston Alexandre. In: RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration). RePEc:abg:anprac:v:25:y:2021:i:5:1477. Full description at Econpapers || Download paper |
2021 | International Earnings Announcements: Tone, Forward-looking Statements, and Informativeness. (2021). Torsin, Wouter ; Thewissen, James ; Henry, Elaine. In: LIDAM Discussion Papers LFIN. RePEc:ajf:louvlf:2021016. Full description at Econpapers || Download paper |
2020 | Òhe rise of intangible assets and approaches to their valuation. (2020). Kamburova, Lilyana. In: Economic Thought journal. RePEc:bas:econth:y:2020:i:1:p:51-64. Full description at Econpapers || Download paper |
2020 | The Impact of Audit Quality Indicators on the Timeliness of Goodwill Impairments: Evidence from the German Setting. (2020). Albersmann, Benjamin T ; Quick, Reiner. In: Abacus. RePEc:bla:abacus:v:56:y:2020:i:1:p:66-103. Full description at Econpapers || Download paper |
2021 | Carbon disclosure: a systematic literature review. (2021). Borghei, Zahra. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:4:p:5255-5280. Full description at Econpapers || Download paper |
2021 | Does corporate culture matter to earnings management? Evidence from Chinese Time?honoured Brand firms. (2021). Hoque, Ariful ; Jasimuddin, Sajjad M ; Saci, Fateh. In: Australian Economic Papers. RePEc:bla:ausecp:v:60:y:2021:i:3:p:435-465. Full description at Econpapers || Download paper |
2021 | The influence of countries climate change?related institutional profile on voluntary environmental disclosures. (2021). Gonzalezgonzalez, Jose M ; Mateomarquez, Antonio J ; Zamoraramirez, Constancio. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:30:y:2021:i:2:p:1357-1373. Full description at Econpapers || Download paper |
2022 | Institutional and stakeholder effects on carbon mitigation strategies. (2022). Dhavale, Dileep G ; Sarkis, Joseph ; Dhanda, Kanwalroop K. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:31:y:2022:i:3:p:782-795. Full description at Econpapers || Download paper |
2022 | Corporate carbon performance data: Quo vadis?. (2022). Pioch, Thomas ; Johnson, Matthew ; Busch, Timo. In: Journal of Industrial Ecology. RePEc:bla:inecol:v:26:y:2022:i:1:p:350-363. Full description at Econpapers || Download paper |
2021 | Managerial discretion to delay the recognition of goodwill impairment: The role of enforcement. (2021). Paugam, Luc ; Lobo, Gerald J ; Filip, Andrei. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:1-2:p:36-69. Full description at Econpapers || Download paper |
2020 | FOR A NEW METHOD OF CALCULATING THE DISCLOSURE INDEX. (2020). Baazaoui, Hedi. In: Copernican Journal of Finance & Accounting. RePEc:cpn:umkcjf:v:9:y:2020:i:2:p:9-24. Full description at Econpapers || Download paper |
2020 | Heterogeneity in Earning Management of Listed Companies Following International Financial Reporting Standards Convergence: A Developing Country Experiences. (2020). T. K. G. Sameera, ; Xiaofang, Chen ; Weerathunga, P R. In: International Journal of Economics and Financial Issues. RePEc:eco:journ1:2020-01-13. Full description at Econpapers || Download paper |
2021 | Real earnings management and the properties of analysts forecasts. (2021). Tama-Sweet, Isho ; Jackson, Mark ; Filzen, Joshua J ; Eiler, Lisa A. In: Advances in accounting. RePEc:eee:advacc:v:55:y:2021:i:c:s0882611021000547. Full description at Econpapers || Download paper |
2020 | “Reverse brokering” and the consumption of accounting: A broker desk ethnography of an investment case. (2020). Johed, Gustav ; Graaf, Johan. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:85:y:2020:i:c:s0361368220300441. Full description at Econpapers || Download paper |
2021 | Goodwill impairment and CEO overconfidence. (2021). Wang, Hongxia ; Ngo, Thanh ; Killins, Robert. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:29:y:2021:i:c:s2214635021000034. Full description at Econpapers || Download paper |
2020 | Climate governance effects on carbon disclosure and performance. (2020). Zaman, Mahbub ; Houqe, Muhammad Nurul ; Bui, Binh. In: The British Accounting Review. RePEc:eee:bracre:v:52:y:2020:i:2:s0890838919301052. Full description at Econpapers || Download paper |
2021 | Does the market value greenhouse gas emissions? Evidence from multi-country firm data. (2021). Luo, LE ; Choi, Bobae. In: The British Accounting Review. RePEc:eee:bracre:v:53:y:2021:i:1:s0890838920300299. Full description at Econpapers || Download paper |
2021 | Capitalisation of R&D and the informativeness of stock prices: Pre- and post-IFRS evidence. (2021). Tsoligkas, Fanis ; Tsalavoutas, Ioannis ; Dargenidou, Christina. In: The British Accounting Review. RePEc:eee:bracre:v:53:y:2021:i:4:s089083892100024x. Full description at Econpapers || Download paper |
2021 | Sell-side equity analysts and equity sales: A study of interaction. (2021). Manochin, Melina ; Lee, Kenneth. In: The British Accounting Review. RePEc:eee:bracre:v:53:y:2021:i:5:s0890838921000032. Full description at Econpapers || Download paper |
2021 | Can CFOs resist undue pressure from CEOs to manage earnings?. (2021). Sainani, Sushil ; Florackis, Chris. In: Journal of Corporate Finance. RePEc:eee:corfin:v:67:y:2021:i:c:s0929119920303035. Full description at Econpapers || Download paper |
2022 | Risk reporting and stock return in the UK: Does market competition Matter?. (2022). Hassanein, Ahmed. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:59:y:2022:i:c:s1062940821001807. Full description at Econpapers || Download paper |
2020 | Diffusion theory, national corruption and IFRS adoption around the world. (2020). Ntim, Collins ; El-Helaly, Moataz ; Al-Gazzar, Manar. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:38:y:2020:i:c:s1061951820300069. Full description at Econpapers || Download paper |
2020 | Fair value accounting and value relevance of equity book value and net income for European financial firms during the crisis. (2020). Girardone, Claudia ; Alhaj-Ismail, Alaa ; Adwan, Sami. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:39:y:2020:i:c:s1061951820300215. Full description at Econpapers || Download paper |
2020 | The impact of institutional and cultural factors on the use of non-GAAP financial measures. International evidence from the oil and gas industry. (2020). Marta, F ; Visani, Franco ; Gardini, Silvia. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:40:y:2020:i:c:s1061951820300355. Full description at Econpapers || Download paper |
2021 | A cross-national analysis on the impact of enforcement on impairments of tangible assets under IFRS. (2021). Karampinis, Nikolaos I. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:42:y:2021:i:c:s1061951820300598. Full description at Econpapers || Download paper |
2021 | Earnings quality and analysts’ information environment: Evidence from the EU market. (2021). Abraham, Santhosh ; Haslam, Jim ; Eliwa, Yasser. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:42:y:2021:i:c:s1061951820300744. Full description at Econpapers || Download paper |
2021 | Exploring the relationship between valuation and stewardship uses of accounting information: Empirical evidence from German listed firms. (2021). Drefahl, Christian ; Pelger, Christoph ; Aust, Viktoria. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:42:y:2021:i:c:s1061951820300768. Full description at Econpapers || Download paper |
2021 | The influence of opportunistic capital structure disclosure in international financial reporting on nonprofessional investors. (2021). Schmidt, Regan N ; Entwistle, Gary ; Elkins, Hamilton. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:42:y:2021:i:c:s1061951821000033. Full description at Econpapers || Download paper |
2021 | Managerial tools used to meet or beat analyst forecasts: Evidence from the UK. (2021). Hayward, Robert ; al Mabsali, Yousuf Khamis ; Eliwa, Yasser. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:43:y:2021:i:c:s1061951821000082. Full description at Econpapers || Download paper |
2021 | Country-specific drivers of the value relevance of goodwill impairment losses. (2021). Georgiou, George ; Alshehabi, Ahmad ; Ala, Alessandro S ; Sala, Alessandro. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:43:y:2021:i:c:s1061951821000094. Full description at Econpapers || Download paper |
2021 | Perceptions regarding the implementation of International Financial Reporting Standards in Portugal and Brazil. (2021). Martins, Adelaide ; Fontes, Alexandra ; Silva, Ana Paula. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:44:y:2021:i:c:s1061951821000410. Full description at Econpapers || Download paper |
2021 | Accounting constructs and economic consequences of IFRS adoption in India. (2021). Arora, Jagriti ; Meshram, Vedprakash Vasantrao. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:45:y:2021:i:c:s1061951821000525. Full description at Econpapers || Download paper |
2020 | Financial efficiency and accounting quality: The impact of institutional micro-factors on FDI. (2020). Sesay, Joseph Bon ; Nam, Jouahn ; Zhang, GE ; Wynne, Kevin. In: Journal of Policy Modeling. RePEc:eee:jpolmo:v:42:y:2020:i:2:p:451-465. Full description at Econpapers || Download paper |
2020 | Integrated reporting and earnings quality: The moderating effect of agency costs. (2020). Miglani, Seema ; Ahmed, Kamran ; Obeng, Victoria A. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:60:y:2020:i:c:s0927538x19305499. Full description at Econpapers || Download paper |
2020 | IFRS adoption and seasoned equity offering underperformance. (2020). Houqe, Muhammad Nurul ; Opare, Solomon ; van Zijl, Tony. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:61:y:2020:i:c:s0927538x18304190. Full description at Econpapers || Download paper |
2020 | The impact of financial development, IFRS, and rule of LAW on foreign investments: A cross-country analysis. (2020). Akisik, Orhan. In: International Review of Economics & Finance. RePEc:eee:reveco:v:69:y:2020:i:c:p:815-838. Full description at Econpapers || Download paper |
2020 | Do differences in national cultures affect cross-country conditional conservatism behavior under IFRS?. (2020). Halioui, Khamoussi ; Guermazi, Walid. In: Research in International Business and Finance. RePEc:eee:riibaf:v:52:y:2020:i:c:s0275531918309784. Full description at Econpapers || Download paper |
2020 | The Role of National Culture in International Financial Reporting Standards Adoption. (2020). Ntim, Collins G ; El-Helaly, Moataz ; Soliman, Mark. In: Research in International Business and Finance. RePEc:eee:riibaf:v:54:y:2020:i:c:s0275531919308396. Full description at Econpapers || Download paper |
2020 | Microfinance institutions and International Financial Reporting Standards: An exploratory analysis. (2020). TchakouteTchuigoua, Hubert ; Pignatel, Isabelle. In: Research in International Business and Finance. RePEc:eee:riibaf:v:54:y:2020:i:c:s0275531920302415. Full description at Econpapers || Download paper |
2020 | Ownership in cross-border acquisitions and entry timing of the target firm. (2020). Fuentelsaz, Lucio ; Gonzalez, Minerva ; Garrido, Elisabet. In: Journal of World Business. RePEc:eee:worbus:v:55:y:2020:i:2:s1090951618306552. Full description at Econpapers || Download paper |
2020 | How do companies respond to environmental, social and governance (ESG) ratings? Evidence from Italy. (2020). Clementino, Ester ; Perkins, Richard. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:103046. Full description at Econpapers || Download paper |
2021 | Discussion of: the state expropriation risk and the pricing of foreign earnings. (2021). Cascino, Stefano. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:112473. Full description at Econpapers || Download paper |
2021 | Does Adoption of Latest Modifications of IAS 16 Influence on Company’s Profitability? Evidence from European Companies. (2021). Petkovic, Milos ; Luty, Piotr. In: European Research Studies Journal. RePEc:ers:journl:v:xxiv:y:2021:i:3:p:899-917. Full description at Econpapers || Download paper |
2020 | . Full description at Econpapers || Download paper |
2020 | Does the Mark-to-Model Fair Value Measure Make Assets Impairment Noisy?: A Literature Review. (2020). Pranikow, Jadwiga ; Dudycz, Tadeusz. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:4:p:1504-:d:321900. Full description at Econpapers || Download paper |
2020 | The Impact of R&D Expenditures on Corporate Performance: Evidence from Slovenian and World R&D Companies. (2020). Aristovnik, Aleksander ; Ravelj, Dejan. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:5:p:1943-:d:328017. Full description at Econpapers || Download paper |
2020 | Sustainability by High–Speed Rail: The Reduction Mechanisms of Transportation Infrastructure on Haze Pollution. (2020). Hu, Ruifeng ; Wang, Yuandi ; Chen, YU. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:7:p:2763-:d:339762. Full description at Econpapers || Download paper |
2021 | Corporate Social Responsibility Development and Climate Change: Regional Evidence of China. (2021). Li, Shouhao ; Shen, Hao ; Cheng, Weiquan. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:21:p:11859-:d:665679. Full description at Econpapers || Download paper |
2021 | La mise en équivalence dans les comptes consolidés permet-elle la manipulation du chiffre d’affaires et du résultat consolidés ? : le cas des groupes cotés en Europe. (2021). Pourtier, Frederic ; Darmendrail, Veronique. In: Post-Print. RePEc:hal:journl:hal-03361453. Full description at Econpapers || Download paper |
2021 | Trade Credit Insurance: Operational Value and Contract Choice. (2021). Bakshi, Nitin ; Yang, Alex S ; Chen, Christopher J. In: Management Science. RePEc:inm:ormnsc:v:67:y:2021:i:2:p:875-891. Full description at Econpapers || Download paper |
2020 | Boiling the Frog Slowly: The Immersion of C-Suite Financial Executives into Fraud. (2020). Wall, Joseph M ; Linke, Kristina ; Sweeney, John T ; Suh, Ikseon. In: Journal of Business Ethics. RePEc:kap:jbuset:v:162:y:2020:i:3:d:10.1007_s10551-018-3982-3. Full description at Econpapers || Download paper |
2020 | The Influence of Firm Size on the ESG Score: Corporate Sustainability Ratings Under Review. (2020). Zwergel, Bernhard ; Klein, Christian ; Drempetic, Samuel. In: Journal of Business Ethics. RePEc:kap:jbuset:v:167:y:2020:i:2:d:10.1007_s10551-019-04164-1. Full description at Econpapers || Download paper |
2021 | How Do Companies Respond to Environmental, Social and Governance (ESG) ratings? Evidence from Italy. (2021). Perkins, Richard ; Clementino, Ester. In: Journal of Business Ethics. RePEc:kap:jbuset:v:171:y:2021:i:2:d:10.1007_s10551-020-04441-4. Full description at Econpapers || Download paper |
2021 | The relationship between auditors’ human capital attributes and the assessment of the control environment. (2021). Lamboglia, Rita ; Mancini, Daniela. In: Journal of Management & Governance. RePEc:kap:jmgtgv:v:25:y:2021:i:4:d:10.1007_s10997-020-09536-8. Full description at Econpapers || Download paper |
2020 | Cross-Country Research on Earnings Quality: A Literature Review and Future Opportunities. (2018). Enomoto, Masahiro. In: Discussion Paper Series. RePEc:kob:dpaper:dp2018-06. Full description at Econpapers || Download paper |
2020 | Goodwill and Its Effect on Share Price of Manufacturing and Nonmanufacturing Companies. (2020). Kedron, Martin. In: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis. RePEc:mup:actaun:actaun_2020068020373. Full description at Econpapers || Download paper |
2021 | The Influence of IFRS Adoption. (2021). Xu, Feng C. In: OSF Preprints. RePEc:osf:osfxxx:drxue. Full description at Econpapers || Download paper |
2021 | Stock market multiples in the valuation of unlisted agrifood companies. || Múltiplos de mercado en la valoración de empresas agroalimentarias no cotizadas.. (2021). Ruiz, Ana Blasco ; Sanchis, Javier Ribal ; Garcia, Raul Vidal. In: Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration. RePEc:pab:rmcpee:v:31:y:2021:i:1:p:198-225. Full description at Econpapers || Download paper |
2021 | Relevance of Level 3 fair value disclosures and IFRS 13: a case study. (2021). Claessen, Arni. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:18:y:2021:i:4:d:10.1057_s41310-021-00119-z. Full description at Econpapers || Download paper |
2020 | ????????????????? ???? ?????????? ?? ??????????????????????? ? ???????? ??????? ? ????????. (2020). Георгиева, Даниела, . In: MPRA Paper. RePEc:pra:mprapa:105321. Full description at Econpapers || Download paper |
2020 | ?? ????? ??????? ??????? ??????????????? ?? ????????????? ?? ??????????????????????? ? ???????? ??????? ???? ???? ?? ??????????? ?????? ?? ????????? ?????????? ???????????. (2020). Георгиева, Даниела, . In: MPRA Paper. RePEc:pra:mprapa:106717. Full description at Econpapers || Download paper |
2020 | The International Financial Reporting Standards and Firm Performance: A Systematic Review. (2020). Salah, Wafaa. In: Applied Finance and Accounting. RePEc:rfa:afajnl:v:6:y:2020:i:2:p:1-10. Full description at Econpapers || Download paper |
2020 | Using the R&D capitalisation choice to explain the scale benefits of R&D investment. (2020). Thomas, Anne-Maree ; Wu, Hai ; Wright, Sue. In: Australian Journal of Management. RePEc:sae:ausman:v:45:y:2020:i:4:p:579-606. Full description at Econpapers || Download paper |
2021 | Triggering business responses to climate policy in Australia. (2021). Wright, Chris F ; Oabrien, Martin ; McIvor, Joseph ; Markey, Raymond. In: Australian Journal of Management. RePEc:sae:ausman:v:46:y:2021:i:2:p:248-271. Full description at Econpapers || Download paper |
2020 | . Full description at Econpapers || Download paper |
2021 | . Full description at Econpapers || Download paper |
2021 | The Relationship Between Carbon Disclosure Project Scores and Global 500 Companies: A Perspective From National Culture. (2021). Yazaca, Kbra ; Bozkurt, Serdar ; Oktay, Sadiye . In: SAGE Open. RePEc:sae:sagope:v:11:y:2021:i:2:p:21582440211014521. Full description at Econpapers || Download paper |
2020 | . Full description at Econpapers || Download paper |
2020 | The function of international business frameworks for governing companies’ climate change-related actions toward the 2050 goals. (2020). Hori, Shiro ; Syugyo, Sachi. In: International Environmental Agreements: Politics, Law and Economics. RePEc:spr:ieaple:v:20:y:2020:i:3:d:10.1007_s10784-020-09475-7. Full description at Econpapers || Download paper |
2021 | Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator. (2021). Velte, Patrick ; Thesing, Johannes. In: Journal of Business Economics. RePEc:spr:jbecon:v:91:y:2021:i:7:d:10.1007_s11573-020-01025-6. Full description at Econpapers || Download paper |
2020 | Financial Reporting in Non-listed Family Firms: Insights from Interviews with CFOs. (2020). Glaum, Martin. In: Schmalenbach Business Review. RePEc:spr:schmbr:v:72:y:2020:i:2:d:10.1007_s41464-020-00087-x. Full description at Econpapers || Download paper |
2020 | ‘Big 4’ influence on audit market. (2020). Marta, Tache. In: Central European Economic Journal. RePEc:vrs:ceuecj:v:7:y:2020:i:54:p:143-156:n:9. Full description at Econpapers || Download paper |
2020 | The Influence of Culture in Customers’ Expectations about the Hotel Service in Latin Countries with Different Human Development Levels. (2020). Raquel, Meneses ; Mara, Franco. In: European Journal of Tourism, Hospitality and Recreation. RePEc:vrs:ejothr:v:10:y:2020:i:1:p:56-73:n:5. Full description at Econpapers || Download paper |
2020 | Portuguese Experience With IFRS Adoption As Perceived By Auditors. (2020). Adelaide, Martins ; Alexandra, Fontes ; Paula, Silva Ana. In: Journal of Management and Business Administration. Central Europe. RePEc:vrs:jmbace:v:28:y:2020:i:1:p:81-98:n:5. Full description at Econpapers || Download paper |
2020 | Smoke and Mirrors? Disclosures in the Marijuana Industry in Canada. (2020). Russo, Kayla ; Leggio, Juliano ; Hadzurik, Jessica ; Paduano, Bianca ; Mangen, Claudine. In: Accounting Perspectives. RePEc:wly:accper:v:19:y:2020:i:3:p:149-179. Full description at Econpapers || Download paper |
2020 | On the “Realities†of Investorâ€Manager Interactivity: Baudrillard, Hyperreality, and Management Q&A Sessions†. (2020). Bamber, Matthew ; Abraham, Santhosh . In: Contemporary Accounting Research. RePEc:wly:coacre:v:37:y:2020:i:2:p:1290-1325. Full description at Econpapers || Download paper |
2020 | The Influence of Firms Emissions Management Strategy Disclosures on Investors Valuation Judgments†. (2020). Johnson, Joseph A ; Young, Donald ; Vitalis, Adam ; Theis, Jochen. In: Contemporary Accounting Research. RePEc:wly:coacre:v:37:y:2020:i:2:p:642-664. Full description at Econpapers || Download paper |
2020 | Building Trust in Crisis Management: A Study of Insolvency Practitioners and the Role of Accounting Information and Processes. (2020). Joyce, Yvonne . In: Contemporary Accounting Research. RePEc:wly:coacre:v:37:y:2020:i:3:p:1622-1657. Full description at Econpapers || Download paper |
2021 | The Differential Role of R&D and SG&A for Earnings Management and Stock Price Manipulation. (2021). Sun, Estelle Y. In: Contemporary Accounting Research. RePEc:wly:coacre:v:38:y:2021:i:1:p:242-275. Full description at Econpapers || Download paper |
2021 | Financial Reporting and Trade Credit: Evidence from Mandatory IFRS Adoption. (2021). Saffar, Walid ; Ng, Jeffrey ; Li, Xiao. In: Contemporary Accounting Research. RePEc:wly:coacre:v:38:y:2021:i:1:p:96-128. Full description at Econpapers || Download paper |
2020 | Does it pay off? Integrated reporting and cost of debt: European evidence. (2020). Gerwanski, Jannik. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:27:y:2020:i:5:p:2299-2319. Full description at Econpapers || Download paper |
2020 | Relatedâ€party transactions and corporate performance following the adoption of International Financial Reporting Standards in Taiwan. (2020). Siao, Wunya ; Kweh, Qian Long ; Lu, Wenmin ; Wang, Weikang. In: Managerial and Decision Economics. RePEc:wly:mgtdec:v:41:y:2020:i:3:p:371-379. Full description at Econpapers || Download paper |
2021 | Voluntary disclosure of greenhouse gas emissions by cities under carbon disclosure project: A sustainable development approach. (2021). Khan, Zeeshan ; Mir, Ghulam Mustafa ; Hussain, Muzzammil ; Chen, Fuzhong. In: Sustainable Development. RePEc:wly:sustdv:v:29:y:2021:i:4:p:719-727. Full description at Econpapers || Download paper |
2020 | Strategic interactions between tax and statutory auditors and different information regimes: Implications for tax audit efficiency. (2020). Wielenberg, Stefan ; Schondube, Jens Robert ; Blaufus, Kay. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:249. Full description at Econpapers || Download paper |
Year | Title | Type | Cited |
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2015 | Using Real Activities to Avoid Goodwill Impairment Losses: Evidence and Effect on Future Performance In: Journal of Business Finance & Accounting. [Full Text][Citation analysis] | article | 12 |
2001 | Incitations et contraintes à la gestion du résultat In: Comptabilité - Contrôle - Audit. [Full Text][Citation analysis] | article | 5 |
2005 | Pertinence de l’inscription à l’actif des frais de R&D : une étude empirique In: Comptabilité - Contrôle - Audit. [Full Text][Citation analysis] | article | 9 |
2008 | Aux sources des théories positives : contribution à une analyse des changements de paradigme dans la recherche en comptabilité In: Comptabilité - Contrôle - Audit. [Full Text][Citation analysis] | article | 2 |
2009 | IFRS1 : « Il faut tout changer pour que rien ne change » In: Comptabilité - Contrôle - Audit. [Full Text][Citation analysis] | article | 5 |
2003 | Value Relevance of R&D Reporting : A Signaling Interpretation In: ESSEC Working Papers. [Full Text][Citation analysis] | paper | 8 |
2003 | Value relevance of R&D reporting: a signalling interpretation.(2003) In: Working Papers. [Citation analysis] This paper has another version. Agregated cites: 8 | paper | |
2006 | Levels of voluntary disclosure in IPO prospectuses: an empirical analysis In: ESSEC Working Papers. [Full Text][Citation analysis] | paper | 6 |
2005 | Levels of voluntary disclosure in IPO prospectuses : an empirical analysis.(2005) In: HEC Research Papers Series. [Full Text][Citation analysis] This paper has another version. Agregated cites: 6 | paper | |
2007 | Levels of voluntary disclosure in IPO prospectuses: an empirical analysis.(2007) In: Review of Accounting and Finance. [Full Text][Citation analysis] This paper has another version. Agregated cites: 6 | article | |
2005 | Levels of voluntary disclosure in IPO prospectuses: An empirical analysis.(2005) In: Working Papers. [Citation analysis] This paper has another version. Agregated cites: 6 | paper | |
2008 | Supply and demand for European accounting research. Evidence from EAA congresses In: ESSEC Working Papers. [Full Text][Citation analysis] | paper | 0 |
2005 | Why do firms opt for Alternative-Format Financial Statements ? Some Evidence from France In: HEC Research Papers Series. [Full Text][Citation analysis] | paper | 0 |
2005 | Does Analyst Following Curb Earnings Management? In: HEC Research Papers Series. [Full Text][Citation analysis] | paper | 2 |
2005 | Differences between domestic accounting standards and IAS: measurement, determinants and implications In: HEC Research Papers Series. [Full Text][Citation analysis] | paper | 131 |
2007 | Differences between domestic accounting standards and IAS: Measurement, determinants and implications.(2007) In: Journal of Accounting and Public Policy. [Full Text][Citation analysis] This paper has another version. Agregated cites: 131 | article | |
2005 | Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications.(2005) In: Working Papers. [Citation analysis] This paper has another version. Agregated cites: 131 | paper | |
2008 | Determinants of board members’ financial expertise – Empirical evidence from France In: HEC Research Papers Series. [Full Text][Citation analysis] | paper | 13 |
2009 | Determinants of board members financial expertise -- Empirical evidence from France.(2009) In: The International Journal of Accounting. [Full Text][Citation analysis] This paper has another version. Agregated cites: 13 | article | |
2009 | Determinants of board members financial expertise - Empirical evidence from France.(2009) In: Working Papers. [Citation analysis] This paper has another version. Agregated cites: 13 | paper | |
2008 | Why do you speak English (in your annual report)? In: HEC Research Papers Series. [Full Text][Citation analysis] | paper | 8 |
2010 | Why do you speak English (in your annual report)?.(2010) In: The International Journal of Accounting. [Full Text][Citation analysis] This paper has another version. Agregated cites: 8 | article | |
2008 | Why do you speak English (in your annual report)?.(2008) In: Working Papers. [Citation analysis] This paper has another version. Agregated cites: 8 | paper | |
2011 | Information, trust and the limits of “intelligent accountability†in investment decision making: insights from the Madoff case In: HEC Research Papers Series. [Full Text][Citation analysis] | paper | 0 |
2011 | The economic consequences of increasing the international visibility of financial reports In: HEC Research Papers Series. [Full Text][Citation analysis] | paper | 0 |
2013 | The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud In: HEC Research Papers Series. [Full Text][Citation analysis] | paper | 8 |
2014 | The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud.(2014) In: Contemporary Accounting Research. [Full Text][Citation analysis] This paper has another version. Agregated cites: 8 | article | |
2013 | The Effect of IAS/IFRS Adoption on Earnings Management (Smoothing): A Closer Look at Competing Explanations In: HEC Research Papers Series. [Full Text][Citation analysis] | paper | 2 |
2005 | Why do national GAAP differ from IAS? The role of culture In: The International Journal of Accounting. [Full Text][Citation analysis] | article | 56 |
2005 | Reply to discussion of Why do national GAAP differ from IAS? The role of culture In: The International Journal of Accounting. [Full Text][Citation analysis] | article | 39 |
2014 | An empirical investigation of the impact of audit and auditor characteristics on auditor performance In: Accounting, Organizations and Society. [Full Text][Citation analysis] | article | 6 |
2008 | Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption In: Journal of Accounting and Public Policy. [Full Text][Citation analysis] | article | 111 |
2009 | Observations on measuring the differences between domestic accounting standards and IAS: A reply In: Journal of Accounting and Public Policy. [Full Text][Citation analysis] | article | 6 |
2011 | Accounting choice and future performance: The case of R&D accounting in France In: Journal of Accounting and Public Policy. [Full Text][Citation analysis] | article | 18 |
2014 | Who uses financial reports and for what purpose? Evidence from capital providers In: LSE Research Online Documents on Economics. [Full Text][Citation analysis] | paper | 17 |
2014 | Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers.(2014) In: Accounting in Europe. [Full Text][Citation analysis] This paper has another version. Agregated cites: 17 | article | |
2005 | Does Analyst Following Curb Earnings Management? International Evidence In: Working Papers. [Citation analysis] | paper | 2 |
2003 | Gestion du résultat : mesure et démesure In: Working Papers. [Citation analysis] | paper | 0 |
2001 | Les programmes de recherche de Lakatos In: Working Papers. [Citation analysis] | paper | 0 |
2001 | Les programmes de recherche de Lakatos.(2001) In: Working Papers. [Citation analysis] This paper has another version. Agregated cites: 0 | paper | |
2002 | Earnings management and corporate governance: empirical findings In: Working Papers. [Citation analysis] | paper | 0 |
1999 | La théorie positive de la comptabilité: une revue des critiques In: Working Papers. [Citation analysis] | paper | 1 |
1998 | Gouvernance Macro- et micro- économique In: Working Papers. [Citation analysis] | paper | 0 |
2012 | Does Adoption of IAS/IFRS Deter Earnings Management? In: Working Papers. [Citation analysis] | paper | 3 |
2012 | Can High Quality Standards Substitute For Low Incentives and Weak Institutions? In: Working Papers. [Citation analysis] | paper | 0 |
2012 | Setting the Bar: Earnings Management During a Change in Accounting Standards In: Working Papers. [Citation analysis] | paper | 2 |
2016 | Voluntary Disclosure of Greenhouse Gas Emissions: Contrasting the Carbon Disclosure Project and Corporate Reports In: Journal of Business Ethics. [Full Text][Citation analysis] | article | 30 |
2015 | International evidence on the impact of adopting English as an external reporting language In: Journal of International Business Studies. [Full Text][Citation analysis] | article | 5 |
2009 | Back to the Origins of Positive Theories: A Contribution to an Analysis of Paradigm Changes in Accounting Research In: Accounting in Europe. [Full Text][Citation analysis] | article | 3 |
2006 | The negative impact of R&D capitalization: A value relevance approach In: European Accounting Review. [Full Text][Citation analysis] | article | 43 |
2012 | Determinants of Quantitative Information Withholding in Annual Reports In: European Accounting Review. [Full Text][Citation analysis] | article | 5 |
2015 | PlaNet Finance China: New Models of Microfinance in Tongwei In: World Scientific Book Chapters. [Full Text][Citation analysis] | chapter | 0 |
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