Hervé Stolowy : Citation Profile

HEC Paris (École des Hautes Études Commerciales)

14

H index

19

i10 index

887

Citations

RESEARCH PRODUCTION:

53

Articles

117

Papers

RESEARCH ACTIVITY:

   37 years (1985 - 2022). See details.
   Cites by year: 23
   Journals where Hervé Stolowy has often published
   Relations with other researchers
   Recent citing documents: 72.    Total self citations: 10 (1.11 %)

MORE DETAILS IN:
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   Permalink: http://citec.repec.org/pst112
   Updated: 2026-01-10    RAS profile: 2022-03-16    
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Relations with other researchers

Works with:

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

Is cited by:

Tsalavoutas, Ioannis (14)

HASAN, IFTEKHAR (8)

Ntim, Collins (7)

Andre, Paul (5)

Do, Quoc-Anh (4)

HEVAS, DIMOSTHENIS (4)

Burietz, Aurore (4)

Biondi, Yuri (4)

Hussainey, Khaled (4)

Branco, Manuel (4)

Mazzi, Francesco (4)

Cites to:

Shleifer, Andrei (27)

Lopez-de-Silanes, Florencio (27)

La Porta, Rafael (23)

Ball, Ray (18)

Vishny, Robert (15)

Grabisch, Michel (13)

Leuz, Christian (11)

Harvey, Campbell (10)

Stulz, René (10)

merton, robert (9)

Jensen, Michael (9)

Main data

Where Hervé Stolowy has published?

Journals with more than one article published# docs
ACCRA22
The International Journal of Accounting6
European Accounting Review6
Abacus4
Journal of Accounting and Public Policy3
Contemporary Accounting Research2
Revue Finance Contrôle Stratégie2
Journal of Business Ethics2

Working Papers Series with more than one paper published# docs
Post-Print / HAL57
Working Papers / HAL34
HEC Research Papers Series / HEC Paris26

Recent works citing Hervé Stolowy (2025 and 2024)

YearTitle of citing document
2024Comparative Analysis Regarding the Sustainability Reporting Practice in Romania at the Level of Sustainability Reports. (2024). Socatiu, Mario-Alexandru ; Bogdan, Oana ; Burca, Valentin ; Dumitrescu, Alin-Constantin ; Bunget, Ovidiu Constantin. In: The Audit Financiar journal. RePEc:aud:audfin:v:22:y:2024:i:176:p:769.

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2024Impact of IFRS Adoption on Value Relevance of Accounting Earnings of Quoted Manufacturing Firms in Nigeria. (2024). Odoemelam, Ndubuisi ; Nornubari, Nwinkonzor. In: International Journal of Research and Scientific Innovation. RePEc:bjc:journl:v:11:y:2024:i:10:p:931-953.

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2025International Financial Reporting Standards and Earnings Management: A Global Research Landscape Analysis. (2025). Ab, Liyana ; Wan, Wan Razazila ; Zamri, Norhayati ; Mohd, Farah Husna. In: International Journal of Research and Scientific Innovation. RePEc:bjc:journl:v:12:y:2025:i:8:p:234-247.

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2024Penalty Zones in International Sustainability Standards: Where Improved Sustainability Doesnt Pay. (2024). Kesidou, Effie ; Snelsonpowell, Annie ; Iatridis, Konstantinos ; Darnall, Nicole. In: Journal of Management Studies. RePEc:bla:jomstd:v:61:y:2024:i:6:p:2373-2405.

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2024Performance metrics in strategy research: A new metric and method for assessing dynamic value. (2024). Souder, David ; Shaver, Myles J ; Harris, Jared D ; Alrashdan, Abdullatif. In: Strategic Management Journal. RePEc:bla:stratm:v:45:y:2024:i:1:p:144-167.

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2024EU CAPACITY TO BOLSTER AND STIMULATE RESEARCH AND INNOVATION: WHO IS THE LEADER IN DEVELOPMENT?. (2024). Rctian, Raluca ; Lobon, Oana-Ramona ; Moldovan, Nicoleta-Claudia ; Criste, Cristina ; Bovary, Ciel. In: Studies in Business and Economics. RePEc:blg:journl:v:19:y:2024:i:2:p:60-77.

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2024Energy security risk and financial development nexus: Disaggregated level evidence from South Korea by cross-quantilogram approach. (2024). Pata, Ugur Korkut ; Kartal, Mustafa Tevfik ; Alola, Andrew Adewale. In: Applied Energy. RePEc:eee:appene:v:363:y:2024:i:c:s030626192400518x.

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2025Political connections and bias in ESG news. (2025). Xie, Guanxia ; Hou, Xiaojuan ; Chu, Pengfei. In: Journal of Asian Economics. RePEc:eee:asieco:v:97:y:2025:i:c:s1049007825000016.

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2024Signals from CSR competition: The influence of relative CSR performance on analysts’ recommendations. (2024). Cao, Ying ; Yan, Yan ; Ghorbani, Majid ; Zheng, Jun. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:5:s0890838923001609.

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2025Corporate ownership and ESG performance. (2025). Villalonga, Beln ; Tufano, Peter ; Wang, Boya. In: Journal of Corporate Finance. RePEc:eee:corfin:v:91:y:2025:i:c:s0929119924001949.

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2024Media framing in Wirecard’s fraud scandal: Facts, failures, and spying fraudster fantasies. (2024). Siebold, Nicole ; Oelrich, Sebastian. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:100:y:2024:i:c:s1045235424000546.

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2024The media representation of LuxLeaks: A window onto the normative dynamics of tax avoidance from a socio-legal perspective. (2024). Gendron, Yves ; Mayer, Maryse. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:99:y:2024:i:c:s104523542200065x.

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2025Artificial intelligence and corporate fraud: Evidence from China. (2025). Lin, Ziang ; Xia, Yun ; Chen, Xiao ; Xie, Linling. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:86:y:2025:i:c:p:1391-1408.

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2024Compliance and familiarity with fixed assets disclosure requirements and firm value. (2024). Wijayana, Singgih ; Diantimala, Yossi. In: Emerging Markets Review. RePEc:eee:ememar:v:62:y:2024:i:c:s1566014124000773.

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2025Stakeholders and regulatory pressure on ESG disclosure. (2025). Paltrinieri, Andrea ; Goodell, John W ; Burchi, Alberto ; Bolognesi, Enrica. In: International Review of Financial Analysis. RePEc:eee:finana:v:103:y:2025:i:c:s1057521925002327.

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2024Strategic use of provisions: Evidence from European multinationals. (2024). Voeller, Juliane. In: International Review of Financial Analysis. RePEc:eee:finana:v:96:y:2024:i:pb:s1057521924006884.

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2025A literature review on corporate governance and ESG research: Emerging trends and future directions. (2025). Arduino, Francesca Romana ; Buchetti, Bruno ; Perdichizzi, Salvatore. In: International Review of Financial Analysis. RePEc:eee:finana:v:97:y:2025:i:c:s1057521924006914.

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2025Aggravating effect: ESG performance and reputational penalty. (2025). Yifei, Xing ; Chao, WU ; Shuai, Yang. In: Finance Research Letters. RePEc:eee:finlet:v:72:y:2025:i:c:s1544612324015447.

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2024The rise of ESG rating agencies and management of corporate ESG violations. (2024). Yu, LI ; Xiang, YI ; Wang, Yujie ; Tsang, Albert. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:169:y:2024:i:c:s0378426624002267.

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2024Major government customer and corporate environmental responsibility: Evidence from China. (2024). Zhang, Lin ; Yu, Xiaojun ; Li, Qiang. In: Journal of Business Research. RePEc:eee:jbrese:v:183:y:2024:i:c:s0148296324003576.

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2025Fear the loss or welcome the gains? How stock options influence CEO risk-taking in corporate cleantech investments. (2025). Schulz, Colin ; Mhwald, Maximilian ; Pollok, Patrick ; Bendig, David. In: Journal of Business Venturing. RePEc:eee:jbvent:v:40:y:2025:i:2:s0883902624000934.

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2025Factors influencing the adoption of IFRS in the MENA region: A neo-institutional approach. (2025). Omoteso, Kamil ; Wu, Junjie ; Shubita, Moade ; Ab, Abdulbaset. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:58:y:2025:i:c:s1061951824000806.

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2024Information disclosure and ESG rating disagreement: Evidence from green bond issuance in China. (2024). Wang, Xue ; Liu, Qingyuan. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:85:y:2024:i:c:s0927538x2400101x.

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2024Scientific disclosure and corporate misconduct. (2024). Kong, Dongmin ; Zhao, Qifeng ; Luo, Qianfeng. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:88:y:2024:i:c:s0927538x24002993.

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2025Human capital structure upgrading and corporate fraud: Evidence from China. (2025). Liu, Huan ; Hou, Canran. In: International Review of Economics & Finance. RePEc:eee:reveco:v:102:y:2025:i:c:s1059056025005313.

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2024The effect of voluntary international financial reporting standards adoption on information asymmetry in the stock market: Evidence from Japan. (2024). Fujiyama, Keishi ; Koga, Yuya ; Kim, Jong-Hoon. In: Research in International Business and Finance. RePEc:eee:riibaf:v:69:y:2024:i:c:s0275531924000424.

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2024Impression management in bilingual corporate reporting: An analysis of textual characteristics in Spanish and English. (2024). Moreno, Alonso. In: Research in International Business and Finance. RePEc:eee:riibaf:v:70:y:2024:i:pa:s0275531924001399.

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2024Dividend payout and corporate transparency: Do CSR governance mechanisms matter?. (2024). Wasiuzzaman, Shaista ; Kuzey, Cemil ; Uyar, Ali ; Karaman, Abdullah S. In: Research in International Business and Finance. RePEc:eee:riibaf:v:71:y:2024:i:c:s0275531924002733.

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2025The market power of ESG index providers: The effects of rebalancing ESG-themed indices. (2025). Barontini, Roberto ; Gioja, Luigi. In: Research in International Business and Finance. RePEc:eee:riibaf:v:77:y:2025:i:pa:s0275531925001588.

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2024Cost–Benefit Analysis of International Financial Reporting Standard and Russian Accounting Standard Integration: What Does Comparability Cost?. (2024). Turner, Elizabeth H ; Wheatley, Clark M. In: JRFM. RePEc:gam:jjrfmx:v:17:y:2024:i:7:p:287-:d:1430832.

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2025The Nexus of Research and Development Intensity with Earnings Management: Empirical Insights from Jordan. (2025). Freihat, Abdelrazaq Farah ; Farhan, Ayda ; Khatatbeh, Ibrahim. In: JRFM. RePEc:gam:jjrfmx:v:18:y:2025:i:1:p:22-:d:1562913.

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2024Board Financial Expertise and Financial Sustainability: Evidence from Saudi-Listed Firms. (2024). Alshareef, Mohammed Naif ; Ghazi, Hamid. In: Sustainability. RePEc:gam:jsusta:v:16:y:2024:i:16:p:7100-:d:1459092.

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2024The Mediating Role of Total Quality Management between Corporate Social Responsibility and Corporate Environmental Performance. (2024). Saeidi, Sayyedeh Parisa. In: Sustainability. RePEc:gam:jsusta:v:16:y:2024:i:17:p:7401-:d:1465522.

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2025A Proposed Typology for the Validation of Corporate Sustainability. (2025). Campos, Vanessa ; Sanchis, Joan R ; Ejarque, Ana T. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:16:p:7358-:d:1724494.

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2025Does the Underlying Design of Environmental, Social, and Governance (ESG) Indices Affect Investor Reactions? The Role of Legitimacy and Reputation Effects. (2025). Dbrowski, Tomasz J ; Adamska, Agata. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:9:p:4031-:d:1646162.

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2024Disentangling the influence of female directors in the banking industry. (2024). Adamu, Idris Adamu. In: GATR Journals. RePEc:gtr:gatrjs:afr231.

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2024Toward a consciencism of accounting research on the African continent: A review of the international literature. (2024). Seny, Konan Anderson ; Agbodjo, Serge. In: Grenoble Ecole de Management (Post-Print). RePEc:hal:gemptp:halshs-04830453.

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2024How the information content of integrated reporting flows into the stock market. (2024). Tsoligkas, Fanis ; Baboukardos, Diogenis ; Andronoudis, Dimos. In: Post-Print. RePEc:hal:journl:hal-04389552.

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2024Corporate Social Responsibility, Carbon Footprints and Stock Market Valuation. (2024). Benkraiem, R ; Qureshi, M ; Zopounidis, C ; Saeed, A. In: Post-Print. RePEc:hal:journl:hal-04679536.

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2024Toward a consciencism of accounting research on the African continent: A review of the international literature. (2024). Seny, Konan Anderson ; Agbodjo, Serge. In: Post-Print. RePEc:hal:journl:halshs-04830453.

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2025The auditing game: the dark side of the private provision of a public good. (2025). Ehrmann, Thomas ; Prinz, Aloys. In: European Journal of Law and Economics. RePEc:kap:ejlwec:v:59:y:2025:i:2:d:10.1007_s10657-023-09785-6.

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2024How to Assess Multiple-Value Accounting Narratives from a Value Pluralist Perspective? Some Metaethical Criteria. (2024). Freeman, Edward R ; Linden, Bastiaan ; Wicks, Andrew C. In: Journal of Business Ethics. RePEc:kap:jbuset:v:192:y:2024:i:2:d:10.1007_s10551-023-05385-1.

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2024Does CSR Engagement Deter Corporate Misconduct? Quasi-natural Experimental Evidence from Firms Joining a Government-Initiated Social Program in China. (2024). Wang, Ziqiao ; Huang, Xin ; Liu, Guanchun ; He, Feng. In: Journal of Business Ethics. RePEc:kap:jbuset:v:193:y:2024:i:3:d:10.1007_s10551-023-05589-5.

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2024Academic Fraud and Remote Evaluation of Accounting Students: An Application of the Fraud Triangle. (2024). Thorne, Linda ; Khatoon, Sameera ; Brink, William D ; Bierstaker, James. In: Journal of Business Ethics. RePEc:kap:jbuset:v:195:y:2024:i:2:d:10.1007_s10551-024-05628-9.

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2025Are Employees Safer When the CEO Looks Greedy?. (2025). Osullivan, Don ; Zolotoy, Leon ; Overbeck, Jennifer R ; Veeraraghavan, Madhu. In: Journal of Business Ethics. RePEc:kap:jbuset:v:198:y:2025:i:3:d:10.1007_s10551-024-05820-x.

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2024THE IMPACT OF QUALITY IN RESEARCH AND DEVELOPMENT ENVIRONMENTS ON ENTREPRENEURIAL ACTIVITY IN ROMANIA. A COMPARATIVE STUDY. (2024). Berinde, Sorin Romulus ; Rchian, Paula Ramona ; Groanu, Adrian ; Vladu, Alina Beattrice ; Cuzdriorean, Dan Dacian. In: Annals of Faculty of Economics. RePEc:ora:journl:v:2:y:2024:i:2:p:38-52.

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2024Navigating governance and accounting reforms in Saudi Arabias emerging market: impact of audit quality, board characteristics, and IFRS adoption on financial performance. (2024). Kateb, Ines ; Belgacem, Ines. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:21:y:2024:i:2:d:10.1057_s41310-023-00193-5.

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2024Fogging the firm performance: an empirical examination of the annual report readability in India. (2024). Gangadharan, Vismaya ; Padmakumari, Lakshmi. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:21:y:2024:i:2:d:10.1057_s41310-023-00195-3.

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2024The impact of corporate governance on debt service obligations: evidence from automobile companies listed on the Tokyo stock exchange. (2024). Owusu-Sarfo, Jerry Seth ; Mensah, Leviticus ; Arhinful, Richard. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:21:y:2024:i:4:d:10.1057_s41310-023-00215-2.

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2024Is the capital market of Bangladesh ready to reap the benefits of voluntary integrated reporting disclosures? Insights from the equity investment experts. (2024). Ghosh, Ratan ; Saima, Farjana Nur. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:21:y:2024:i:4:d:10.1057_s41310-024-00227-6.

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2025Unraveling role of accountants’ professional identity toward sustainable development: Does inclusive leadership make a difference?. (2025). Phuc, Vu Kien ; Huy, Pham Quang. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:22:y:2025:i:3:d:10.1057_s41310-024-00269-w.

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2025Institutional investors and corporate social responsibility reporting: a systematic literature review in accounting and corporate governance. (2025). Hazami-Ammar, Sourour. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:22:y:2025:i:3:d:10.1057_s41310-024-00270-3.

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2024Financial statement comparability and global supply chain relations. (2024). Xin, Xiangang ; Wu, Jing ; Peng, Jie ; Liu, Boluo. In: Journal of International Business Studies. RePEc:pal:jintbs:v:55:y:2024:i:3:d:10.1057_s41267-023-00673-4.

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2025Top management team interlocking network and corporate unethical behavior: the moderating role of media coverage and knowledge background. (2025). Li, Zhuohang ; Hu, Yun. In: Humanities and Social Sciences Communications. RePEc:pal:palcom:v:12:y:2025:i:1:d:10.1057_s41599-025-05231-x.

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2024Linguistic Variations Between Translated and Non-Translated English Chairman€™s Statements in Corporate Annual Reports: A Multidimensional Analysis. (2024). Wang, Zhongliang ; Liu, Kanglong. In: SAGE Open. RePEc:sae:sagope:v:14:y:2024:i:2:p:21582440241249349.

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2025Environmental, social, and governance reporting adoption factors for sustainable development at the country level. (2025). Shri, Charu ; Saini, Neha. In: Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development. RePEc:spr:endesu:v:27:y:2025:i:3:d:10.1007_s10668-024-04537-1.

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2025Ethical leadership, managerial risk-based incentives, and accounting conservatism: a comparative evidence from Egypt and Saudi Arabia. (2025). Ali, Maysa. In: Future Business Journal. RePEc:spr:futbus:v:11:y:2025:i:1:d:10.1186_s43093-025-00546-2.

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2024When firms buy corporate bonds: an agent-based approach to credit within firms. (2024). di Noia, Jlenia. In: Journal of Economic Interaction and Coordination. RePEc:spr:jeicoo:v:19:y:2024:i:4:d:10.1007_s11403-023-00399-4.

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2025International Corporate Development Activities and Information Disclosures in Earnings Calls. (2025). Ragozzino, Roberto ; Jiang, Guoliang Frank. In: Management International Review. RePEc:spr:manint:v:65:y:2025:i:2:d:10.1007_s11575-025-00574-8.

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2024Evaluation of sustainability reporting of the food industry in Hungary from an EU taxonomy perspective. (2024). Kacz, Karoly ; Hegyi, Judit ; Rozsa, Andrea ; Hamori, Judit ; Lamfalusi, Ibolya ; Gombkot, Nora ; Trojan, Szabolcs ; Varga, Anita Miklosne. In: Quality & Quantity: International Journal of Methodology. RePEc:spr:qualqt:v:58:y:2024:i:5:d:10.1007_s11135-024-01873-2.

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2025The consequences of reputation-damaging events for Big Four auditors: evidence from 110 cases with media coverage between 2007 and 2019. (2025). Ege, Matthew ; Wang, Dechun ; Xu, Nina. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:2:d:10.1007_s11142-024-09865-1.

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2025Is accounting the English language of business? The role of language in IFRS adoption and information loss. (2025). Zhuang, Wenzi ; Ye, Kangtao ; Guan, Jenny Xinjiao ; Shafron, Emily. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:3:d:10.1007_s11142-025-09881-9.

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2024ESG controversies and corporate performance: The moderating effect of governance mechanisms and ESG practices. (2024). Boulhaga, Mounia ; Elamer, Ahmed A. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:31:y:2024:i:4:p:3312-3327.

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2024Energy transition: Assessing oil companies compliance with their disclosed environmental strategic positioning. (2024). Berredo, Paula Danyelle ; Dos, Odilanei Morais ; da Silva, Marcelo Alvaro ; Losekann, Luciano Dias ; Abdo, Hafez. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:31:y:2024:i:4:p:3517-3534.

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2024Does corporate governance influence readability of the report by the chairman of the board of directors? The case of Jordanian listed companies. (2024). Awad, Manar Moffadi ; Herenia, Gutierrezponce ; Julian, Chamizo Gonzalez. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:31:y:2024:i:4:p:3535-3550.

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2024Risk and return efficiency of manufacturing firms: Integrating corporate social responsibility performance. (2024). Lansink, Alfons Oude ; Martinezvictoria, Mcarmen. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:31:y:2024:i:5:p:3735-3744.

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2024Can heterogeneous media attention invigorate green technological innovation: A moderating role of chief executive officer narcissism. (2024). Meran, Syed Ghulam ; Shi, Xiangjiao ; Yang, Hailan. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:31:y:2024:i:5:p:3804-3822.

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2024Corporate social responsibility, carbon footprints and stock market valuation. (2024). Benkraiem, Ramzi ; Qureshi, Maria ; Zopounidis, Constantin ; Saeed, Asif. In: Financial Markets, Institutions & Instruments. RePEc:wly:finmar:v:33:y:2024:i:3:p:213-237.

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2024Could the simultaneous persistence of greater cash holdings and interest‐bearing debts affect stock price crash risk?. (2024). Johan, Sofia ; Lin, Siwei ; Xu, Pan ; He, Jun ; Wang, Daojuan. In: International Journal of Finance & Economics. RePEc:wly:ijfiec:v:29:y:2024:i:3:p:3226-3262.

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2025The effect of IFRS adoption on bank internationalisation. (2025). Tawiah, Vincent ; Oyewo, Babajide. In: International Journal of Finance & Economics. RePEc:wly:ijfiec:v:30:y:2025:i:1:p:855-878.

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2024Culture clash or collaboration? Unraveling the role of hierarchical organizational culture in International Financial Reporting Standards adoption. (2024). Bansal, Manish. In: Managerial and Decision Economics. RePEc:wly:mgtdec:v:45:y:2024:i:1:p:118-129.

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2024Leveraging stakeholder engagement for market value growth: Empirical evidence on sustainable development leadership in Europe. (2024). Ravenda, Diego ; Argilsbosch, Josep Maria ; Garciablandon, Josep. In: Sustainable Development. RePEc:wly:sustdv:v:32:y:2024:i:1:p:336-347.

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Works by Hervé Stolowy:

YearTitleTypeCited
2003‘Shopping Around’ for Accounting Practices: The Financial Statement Presentation of French Groups In: Abacus.
[Full Text][Citation analysis]		article4
2017The Effect of Business and Financial Market Cycles on Credit Ratings: Evidence from the Last Two Decades In: Abacus.
[Full Text][Citation analysis]		article6
2018Non‐additivity in Accounting Valuation: Theory and Applications In: Abacus.
[Full Text][Citation analysis]		article0
2017Non-Additivity in Accounting Valuation: Theory and Applications.(2017) In: HEC Research Papers Series.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 0		paper
2022Disclosures About Key Value Drivers in M&A Announcement Press Releases: An Exploratory Study In: Abacus.
[Full Text][Citation analysis]		article0
2019Do investors actually value sustainability indices? Replication, development, and new evidence on CSR visibility In: Strategic Management Journal.
[Full Text][Citation analysis]		article52
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2002Linternationalisation de la présentation des états financiers des sociétés françaises : une étude empirique longitudinale In: ACCRA.
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2001LINTERNATIONALISATION DE LA PRESENTATION DES ETATS FINANCIERS DES SOCIETES FRANÇAISES : UNE ETUDE EMPIRIQUE LONGITUDINALE.(2001) In: Post-Print.
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2003Audit financier et contrôle interne. Lapport de la loi Sarbanes-Oxley In: Revue française de gestion.
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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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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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2001The internationalization of financial statements presentation : an empirical study of french groups In: HEC Research Papers Series.
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2002The reference to alternative standards by French Large groups: an empirical study over the period 1985/1999 In: HEC Research Papers Series.
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2003Income statements by nature and analysis of company performance : an application of US airlines companies In: HEC Research Papers Series.
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2003Income statements by nature and analysis of company performance - an application to U.S. Airlines Companies.(2003) In: Working Papers.
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2003R&D Productivty: an International Study In: HEC Research Papers Series.
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2003R&D productivity: an international study.(2003) In: Working Papers.
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2003International differences in R&D disclosure practices : evidence in a French and Canadian context In: HEC Research Papers Series.
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2003International differences in R&D disclosure practices: Evidence in a French and Canadian context.(2003) In: Working Papers.
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2004Disclosure and determinants studies : an extension using the divisive clustering method (DIV) In: HEC Research Papers Series.
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2006Disclosure and Determinants Studies: An Extension Using the Divisive Clustering Method (DIV).(2006) In: Post-Print.
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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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2005Nothing like the Enron affair could happen in France (!).(2005) In: Post-Print.
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2005Nothing like the Enron Affair could happen in France (!).(2005) In: Working Papers.
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2005Nothing like the Enron affair could happen in France (!).(2005) In: European Accounting Review.
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2007Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications.(2007) In: Post-Print.
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2005Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications.(2005) In: Working Papers.
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2007Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model In: HEC Research Papers Series.
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2008Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model.(2008) In: Accounting, Organizations and Society.
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2007Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model.(2007) In: Working Papers.
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2009Determinants of board members financial expertise -- Empirical evidence from France.(2009) In: The International Journal of Accounting.
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2009Determinants of Board Members Financial Expertise - Empirical Evidence from France.(2009) In: Post-Print.
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2009Determinants of Board Members Financial Expertise - Empirical Evidence from France.(2009) In: Post-Print.
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2009Determinants of board members financial expertise - Empirical evidence from France.(2009) In: Working Papers.
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2010Why do you speak English (in your annual report)?.(2010) In: The International Journal of Accounting.
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2010Why do you speak English (in your annual report)?.(2010) In: Post-Print.
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2008Why do you speak English (in your annual report)?.(2008) In: Working Papers.
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2011Information, trust and the limits of “intelligent accountability” in investment decision making: insights from the Madoff case In: HEC Research Papers Series.
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2011The economic consequences of increasing the international visibility of financial reports In: HEC Research Papers Series.
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2012The Economic Consequences of Increasing the International Visibility of Financial Reports.(2012) In: Post-Print.
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2012The Economic Consequences of Increasing the International Visibility of Financial Reports.(2012) In: Post-Print.
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2013The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud In: HEC Research Papers Series.
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2014The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud.(2014) In: Contemporary Accounting Research.
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2015Media Bias and the Persistence of the Expectation Gap: An Analysis of Press Articles on Corporate Fraud In: HEC Research Papers Series.
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2017Media Bias and the Persistence of the Expectation Gap: An Analysis of Press Articles on Corporate Fraud.(2017) In: Journal of Business Ethics.
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2017Managerial Risk Aversion and Accounting Conservatism.(2017) In: Working Papers.
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2018The Expansion of Non-Financial Reporting: An Exploratory Study In: HEC Research Papers Series.
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2018The expansion of non-financial reporting: an exploratory study.(2018) In: Accounting and Business Research.
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2001Accounting for brands in France and Germany compared with IAS 38 (intangible assets): An illustration of the difficulty of international harmonization In: The International Journal of Accounting.
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2003Regulatory flexibility and management opportunism in the choice of alternative accounting standards: an illustration based on large French groups In: The International Journal of Accounting.
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2005Why do national GAAP differ from IAS? The role of culture In: The International Journal of Accounting.
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2005Why Do National GAAP Differ from IAS ? The Role of Culture.(2005) In: Post-Print.
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2005Reply to discussion of Why Do National GAAP Differ from IAS ? The Role of Culture.(2005) In: Post-Print.
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2008Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption In: Journal of Accounting and Public Policy.
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2009Observations on measuring the differences between domestic accounting standards and IAS: A reply In: Journal of Accounting and Public Policy.
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2009Observations on measuring the differences between domestic accounting standards and IAS: A reply.(2009) In: Post-Print.
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2009Observations on measuring the differences between domestic accounting standards and IAS: A reply.(2009) In: Post-Print.
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2007R&D productivity: an exploratory international study In: Review of Accounting and Finance.
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2007R&D productivity: an exploratory international study.(2007) In: Post-Print.
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2010Really “Lost in translation”? The economic consequences of issuing an annual report in English In: Post-Print.
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2009Préserver et accroître une ressource rare : les réviseurs In: Post-Print.
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2009Comptabilité créative In: Post-Print.
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2009An experiment in the economic consequences of additional disclosure: The case of the Fair Value of Unlisted Equity Investments In: Post-Print.
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2009An Experiment in the Economic Consequences of Additional Disclosure: The Case of the Fair Value of Unlisted Equity Investments.(2009) In: Post-Print.
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2009Too much Information kills the message: An experiment in the fair value of unlisted equity investments In: Post-Print.
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2011Information and trust in financial decision making: Insights from the Madoff case In: Post-Print.
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2011Information and trust in financial decision making: Insights from the Madoff case.(2011) In: Post-Print.
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2011An explanation of the nature of internally generated goodwill based on aggregation of interacting assets In: Post-Print.
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2011An Explanation of the Nature of Internally Generated Goodwill based on Aggregation of Interacting Assets.(2011) In: Post-Print.
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2011An explanation of the nature of internally generated goodwill based on aggregation of interacting assets.(2011) In: Post-Print.
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2011An explanation of the nature of internally generated goodwill based on aggregation of interacting assets.(2011) In: Post-Print.
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2010Corporate Fraud and Managers Behavior: Evidence from the Press In: Post-Print.
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2010Corporate Fraud and Managers’ Behavior: Evidence from the Press.(2010) In: Journal of Business Ethics.
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2012Economic consequences of adopting English for annual reports In: Post-Print.
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2012Le bilan dune nation selon la Banque Mondiale, IFRS et comptabilité environnementale In: Post-Print.
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2012De la qualité comptable : mesure et enjeux In: Post-Print.
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2012De la qualité comptable : mesure et enjeux.(2012) In: Working Papers.
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2012Quest-ce quune bonne contribution ? In: Post-Print.
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2012Quest-ce quune bonne contribution ?.(2012) In: Post-Print.
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2012Analyst coverage, earnings management and financial development: An international study In: Post-Print.
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2015International evidence on the impact of adopting English as an external reporting language.(2015) In: Journal of International Business Studies.
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2012De la politique éditoriale de CCA In: Post-Print.
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2012De limportance des évaluateurs pour CCA In: Post-Print.
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2013CCA et les indices de citations In: Post-Print.
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2017De la dénonciation à l’alerte éthique : histoire et institutionnalisation du « whistleblowing » comme mode de contrôle social In: Post-Print.
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2005Using “Statement of Intermediate Balances” As Tool for International Financial Statement Analysis in Airline Industry In: Post-Print.
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2006The usefulness of disclosing both direct and indirect cash flows: An empirical study In: Post-Print.
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2006Analyse des déterminants de la compétence financière des conseils dadministration en France In: Post-Print.
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2006Timeliness and conservatism: Changes over time in the properties of accounting income in France In: Post-Print.
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2006Do Financial Analysts Curb Earnings Management ? International Evidence In: Post-Print.
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2006Differences from IAS: Measurement, Determinants and Implications In: Post-Print.
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2006Does Analyst Following Curb Earnings Management ? International Evidence In: Post-Print.
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2005Does Analyst Following Curb Earnings Management? International Evidence.(2005) In: Working Papers.
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2011Non-additivity in accounting valuation: Internally generated goodwill as an aggregation of interacting assets In: Post-Print.
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2006La compétence financière des conseils dadministration et de surveillance : mesure et déterminants In: Post-Print.
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2003 CAPITALISATION DES FRAIS DE R&D EN FRANCE : DETERMINANTS ET PERTINENCE In: Post-Print.
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2002LA REFERENCE A DES NORMES ALTERNATIVES PAR LES GRANDS GROUPES FRANÇAIS : UNE ETUDE EMPIRIQUE SUR LA PERIODE 1985-1999 In: Post-Print.
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2002La référence à des normes alternatives par les grands groupes français : une étude empirique sur la période 1985-1999.(2002) In: Working Papers.
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2008The role of managers attitude in corporate fraud: Extending auditing standards In: Working Papers.
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2001The Internationalization of Financial Statements Presentation: an Empirical Study of French Groups / Linternationalisation de la présentation des états financiers des sociétés françaises : une étude empirique longitudinale - cahier bilingue In: Working Papers.
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1999Une illustration des difficultés de lharmonisation internationale : la comptabilisation des marques en France, en Allemagne et selon les règles de lIASC In: Working Papers.
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1997Lintégration de la comptabilité générale, de la comptabilité analytique et des flux de trésorerie / The Integration of Financial Accounting, Management Accounting and Cash Flow Accounting: The Users Opinion In: Working Papers.
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2011Corporate Governance : une synthèse de la littérature In: Working Papers.
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1996Accounting for Brands - A Comparison Between IASC, France and Germany In: Working Papers.
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1995Value Added Accounting in Germany and France In: Working Papers.
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1993Et si le SFAS 106 devenait applicable en France ? ou la comptabilisation des engagements de mutuelle et de prévoyance In: Working Papers.
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1991Linfluence américaine en comptabilité financière : mythe ou réalité ? lexemple du tableau des flux de trésorerie In: Working Papers.
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1990Le tableau de financement à lère des réformes In: Working Papers.
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1987Lélaboration du tableau de financement In: Working Papers.
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1986Le nouveau plan comptable en 1985 : le point de vue des financiers In: Working Papers.
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1985Lapplication du nouveau plan comptable en 1984 In: Working Papers.
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2020Deploying Narrative Economics to Understand Financial Market Dynamics: An Analysis of Activist Short Sellers’ Rhetoric In: Working Papers.
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2003The Murphy-Kirk-Beresford Correspondence 1982-1996: Commentary on the Development of Financial Accounting Standards In: European Accounting Review.
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2016Letter from the Incoming Editor of the European Accounting Review In: European Accounting Review.
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