Hervé Stolowy : Citation Profile


Are you Hervé Stolowy?

HEC Paris (École des Hautes Études Commerciales)

14

H index

16

i10 index

757

Citations

RESEARCH PRODUCTION:

50

Articles

116

Papers

RESEARCH ACTIVITY:

   34 years (1985 - 2019). See details.
   Cites by year: 22
   Journals where Hervé Stolowy has often published
   Relations with other researchers
   Recent citing documents: 68.    Total self citations: 8 (1.05 %)

MORE DETAILS IN:
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   Permalink: http://citec.repec.org/pst112
   Updated: 2020-02-08    RAS profile: 2019-08-09    
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Relations with other researchers


Works with:

Jeanjean, Thomas (3)

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

Is cited by:

HASAN, IFTEKHAR (7)

Enomoto, Masahiro (6)

HEVAS, DIMOSTHENIS (6)

Lopes, Patricia (5)

Branco, Manuel (5)

Biondi, Yuri (5)

Berland, Nicolas (4)

Schadewitz, Hannu (4)

NAJAR, Dorra (4)

Gholipour Fereidouni, Hassan (4)

Westermann, Frank (4)

Cites to:

Lopez-de-Silanes, Florencio (23)

Shleifer, Andrei (23)

La Porta, Rafael (23)

Vishny, Robert (15)

Leuz, Christian (12)

merton, robert (9)

Ball, Ray (9)

Stulz, René (8)

Harvey, Campbell (8)

Grabisch, Michel (7)

Jensen, Michael (7)

Main data


Where Hervé Stolowy has published?


Journals with more than one article published# docs
Comptabilit - Contrle - Audit21
European Accounting Review6
The International Journal of Accounting6
Journal of Accounting and Public Policy3
Abacus3
Journal of Business Ethics2
Revue Finance Contrle Stratgie2
Contemporary Accounting Research2

Working Papers Series with more than one paper published# docs
Post-Print / HAL58
Working Papers / HAL32

Recent works citing Hervé Stolowy (2019 and 2018)


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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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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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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2019The use of made-up users. (2019). Jaworska, Sylvia ; Stenka, Renata. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:78:y:2019:i:c:s036136821930042x.

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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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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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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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2019Predicting private company failure: A multi-class analysis. (2019). Wang, Tim ; Jones, Stewart. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:61:y:2019:i:c:p:161-188.

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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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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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2019The effect of international income shifting on the link between real investment and corporate taxation. (2019). Montenegro, Tania Menezes ; Pinho, Carlos ; Marques, Mario. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:36:y:2019:i:c:2.

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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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2017Earnings management to exceed thresholds in continental and Anglo-Saxon accounting models: The British and French cases. (2017). Halaoua, Sameh ; Mejri, Tarek ; Hamdi, Badreddine. In: Research in International Business and Finance. RePEc:eee:riibaf:v:39:y:2017:i:pa:p:513-529.

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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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2018ACCOUNTING FRAUDS AND EVALUATIVE DISCRETION AREAS: ANOMALIES IN THE ADOPTION OF THE IAS 36. (2018). Pavone, Pietro. In: Eurasian Journal of Social Sciences. RePEc:ejn:ejssjr:v:6:y:2018:i:2:p:37-45.

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2018The impact of CEO duality and boards size and independence on firms’ innovation and financial performance. (2018). Blibech, Nourhene ; Berraies, Sarra. In: E3 Journal of Business Management and Economics.. RePEc:etr:series:v:9:y:2018:i:1:p:022-029.

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2018Social Capital, Human Capital, and Sustainability: A Bibliometric and Visualization Analysis. (2018). Garrigos-Simon, Fernando J ; Gonzalez-Cruz, Tomas F ; Botella-Carrubi, Dolores M. In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:12:p:4751-:d:190175.

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2019Will the EU Commission Successfully Integrate Sustainability Risks and Factors in the Investor Protection Regime? A Research Agenda. (2019). Zhu, Shanshan ; Siri, Michele . In: Sustainability. RePEc:gam:jsusta:v:11:y:2019:i:22:p:6292-:d:285106.

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2019Inclusions in and Exclusions from the S&P 500 Environmental and Socially Responsible Index: A Fuzzy-Set Qualitative Comparative Analysis. (2019). Vizcaino-Gonzalez, Marcos ; Romero-Castro, Noelia ; Pineiro-Chousa, Juan . In: Sustainability. RePEc:gam:jsusta:v:11:y:2019:i:4:p:1211-:d:208849.

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2019Research Topics in Accounting Fraud in the 21st Century: A State of the Art. (2019). Santana, Felix Blazquez ; Sanchez, Agustin J ; Montesdeoca, Monica Ramos. In: Sustainability. RePEc:gam:jsusta:v:11:y:2019:i:6:p:1570-:d:214065.

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2018qui et à quoi sert la comptabilité ? Un état de lart et quelques réflexions théoriques pour dépasser le déterminisme des différents paradigmes. (2018). Dakkam, Mohamed Ali. In: Post-Print. RePEc:hal:journl:hal-01907865.

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2018Facteurs déterminants la comptabilisation des actifs immatériels par les dirigeants des entreprises de l’espace OHADA : cas du Togo.. (2018). Koumagnanou, Komivi. In: Post-Print. RePEc:hal:journl:hal-01907904.

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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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2018Determinants of the Severity of Legal and Employment Consequences for CPAs Named in SEC Accounting and Auditing Enforcement Releases. (2018). Juric, Daniella ; Birt, Jacqueline ; Rankin, Michaela ; Oconnell, Brendan. In: Journal of Business Ethics. RePEc:kap:jbuset:v:147:y:2018:i:3:d:10.1007_s10551-015-2956-y.

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2018Understanding Auditors’ Sense of Responsibility for Detecting Fraud Within Organizations. (2018). Dezoort, Todd F ; Harrison, Paul D. In: Journal of Business Ethics. RePEc:kap:jbuset:v:149:y:2018:i:4:d:10.1007_s10551-016-3064-3.

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2018A Disposition-Based Fraud Model: Theoretical Integration and Research Agenda. (2018). Raval, Vasant . In: Journal of Business Ethics. RePEc:kap:jbuset:v:150:y:2018:i:3:d:10.1007_s10551-016-3199-2.

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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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2018The Effects of the Dark Triad on Unethical Behavior. (2018). Harrison, Andrew ; Mennecke, Brian ; Summers, James . In: Journal of Business Ethics. RePEc:kap:jbuset:v:153:y:2018:i:1:d:10.1007_s10551-016-3368-3.

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2019Who Follows the Unethical Leader? The Association Between Followers’ Personal Characteristics and Intentions to Comply in Committing Organizational Fraud. (2019). Johnson, Eric N ; Lowe, Jordan D ; Kidwell, Linda A. In: Journal of Business Ethics. RePEc:kap:jbuset:v:154:y:2019:i:1:d:10.1007_s10551-017-3457-y.

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2019Visualizing and managing value creation through integrated reporting practices: a dynamic resource-based perspective. (2019). Kunc, Martin ; Giorgino, Maria Cleofe ; Barnabe, Federico. In: Journal of Management & Governance. RePEc:kap:jmgtgv:v:23:y:2019:i:2:d:10.1007_s10997-019-09467-z.

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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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2018Intangible Assets and the Determinants of a Single Bank Relation of German SMEs. (2018). Firdmuc, Jarko ; Siddiqui, Martin ; Schreiber, Philipp. In: European Journal of Business Science and Technology. RePEc:men:journl:v:4:y:2018:i:1:p:5-30.

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2019Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review. (2019). Leuz, Christian ; Hail, Luzi ; Christensen, Hans B. In: NBER Working Papers. RePEc:nbr:nberwo:26169.

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2019.

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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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2018The Role of a Free Press in Combating Business Corruption. (2018). Gillanders, Robert ; Breen, Michael ; Binhadab, Nouf. In: MPRA Paper. RePEc:pra:mprapa:88954.

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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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2019The Effect of Audit Quality on the Extent of Voluntary Disclosure: Companies Listed in the Tunisian Stock Exchange. (2019). Ahmadi, Ali ; Bouri, Abdelfettah. In: Journal of the Knowledge Economy. RePEc:spr:jknowl:v:10:y:2019:i:1:d:10.1007_s13132-016-0444-y.

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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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2018‘Fair Value’ accounting as the normative Fisherian phase of accounting. (2018). Cardão-Pito, Tiago ; Cardao-Pito, Tiago ; Ferreira, Joo Silva. In: Accounting History Review. RePEc:taf:acbsfi:v:28:y:2018:i:3:p:149-179.

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2018The lack of impact of fair value accounting: a commentary on ‘“fair value” accounting as the normative Fisherian phase of accounting’. (2018). Baker, Charles Richard. In: Accounting History Review. RePEc:taf:acbsfi:v:28:y:2018:i:3:p:191-198.

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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 Hervé Stolowy:


YearTitleTypeCited
2003‘Shopping Around’ for Accounting Practices: The Financial Statement Presentation of French Groups In: Abacus.
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article4
2017The Effect of Business and Financial Market Cycles on Credit Ratings: Evidence from the Last Two Decades In: Abacus.
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article1
2018Non‐additivity in Accounting Valuation: Theory and Applications In: Abacus.
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article0
2017Non-Additivity in Accounting Valuation: Theory and Applications.(2017) In: HEC Research Papers Series.
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2019Do investors actually value sustainability indices? Replication, development, and new evidence on CSR visibility In: Strategic Management Journal.
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1998Lenseignement de la comptabilité internationale en Europe In: Comptabilité - Contrôle - Audit.
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1999Vingt ans dharmonisation comptable internationale In: Comptabilité - Contrôle - Audit.
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2001La comptabilisation des marques : en France, en Allemagne et selon les règles de lIASC In: Comptabilité - Contrôle - Audit.
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2002Linternationalisation de la présentation des états financiers des sociétés françaises : une étude empirique longitudinale In: Comptabilité - Contrôle - Audit.
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2003La gestion des données comptables : une revue de la littérature In: Comptabilité - Contrôle - Audit.
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article9
2006Ãditorial In: Comptabilité - Contrôle - Audit.
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2009La publication dune information financière non conforme à la loi et aux normes : déterminants et conséquences In: Comptabilité - Contrôle - Audit.
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article4
2008La publication dune information financière non conforme à la loi et aux normes : déterminants et conséquences.(2008) In: HEC Research Papers Series.
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2008La publication dune information financière non conforme à la loi et aux normes : déterminants et conséquences.(2008) In: Working Papers.
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2009Ãditorial. Préserver et accroître une ressource rare : les réviseurs In: Comptabilité - Contrôle - Audit.
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2010Ãditorial In: Comptabilité - Contrôle - Audit.
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2010Ãditorial. Cadre théorique versus contribution théorique In: Comptabilité - Contrôle - Audit.
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2010Ãditorial. Les causes de rejet des articles au premier tour In: Comptabilité - Contrôle - Audit.
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2011Ãditorial. Recyclage, autoplagiat... et plus si impunité ? In: Comptabilité - Contrôle - Audit.
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2011Ãditorial. Les causes de rejet des articles au deuxième tour In: Comptabilité - Contrôle - Audit.
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2011Ãditorial. Quest-ce quun « bon article » ? In: Comptabilité - Contrôle - Audit.
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2012Ãditorial. De limportance des évaluateurs pour CCA In: Comptabilité - Contrôle - Audit.
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2012Ãditorial. Quest-ce quune « bonne » contribution ? In: Comptabilité - Contrôle - Audit.
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2012Ãditorial. De la politique éditoriale de CCA In: Comptabilité - Contrôle - Audit.
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2013Ãditorial. Les données empiriques de larticle de recherche In: Comptabilité - Contrôle - Audit.
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2013Ãditorial. CCA et les indices de citations In: Comptabilité - Contrôle - Audit.
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2013La revue de littérature : état de létat de lart In: Comptabilité - Contrôle - Audit.
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2015Non-financial information: State of the art and research perspectives based on a bibliometric study In: Comptabilité - Contrôle - Audit.
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2003Les facteurs déterminants de la stratégie des groupes français en matière de communication sur les activités de R&D In: Revue Finance Contrôle Stratégie.
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2004Les déterminants de la stratégie de « capitalisation » des frais de recherche et développement en France In: Revue Finance Contrôle Stratégie.
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1999Accounting for brands in IAS 38 of IASC (intangible assets) compared with French and German practices : an illustration of the difficulty of international harmonization In: HEC Research Papers Series.
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2000A framework for the classification of accounts manipulations In: HEC Research Papers Series.
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2000A Framework for the Classification of Accounts Manipulations.(2000) In: Working Papers.
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2000Classification of Intangibles In: HEC Research Papers Series.
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2000Classification of Intangibles.(2000) In: Working Papers.
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2000Survey of financial statement analysis courses in Europe and the United States In: HEC Research Papers Series.
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2000Survey of Financial Statement Analysis Courses in Europe and the United States.(2000) In: Working Papers.
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