| Working Paper |
File Downloads |
Abstract Views |
| Last month |
3 months |
12 months |
Total |
Last month |
3 months |
12 months |
Total |
| Accounting for Stakeholders or Shareholders? The Case of R&D Reporting |
0 |
0 |
0 |
32 |
0 |
1 |
3 |
95 |
| An Experiment in the Economic Consequences of Additional Disclosure: The Case of the Fair Value of Unlisted Equity Investments |
0 |
0 |
0 |
42 |
0 |
0 |
0 |
269 |
| An empirical investigation of the impact of audit and auditor characteristics on auditor performance |
0 |
0 |
0 |
1 |
0 |
2 |
3 |
46 |
| An experiment in the economic consequences of additional disclosure: The case of the Fair Value of Unlisted Equity Investments |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
31 |
| Analyse de la publication d'informations prévisionnelles au moment des introductions en bourse |
0 |
0 |
0 |
14 |
0 |
0 |
0 |
61 |
| Analyse des déterminants de la compétence financière des conseils d'administration en France |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
22 |
| Analyst coverage, earnings management and financial development: An international study |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
61 |
| Back to the Origins of Positive Theories: A Contribution to an Analysis of Paradigm Changes in Accounting Research |
0 |
0 |
0 |
1 |
0 |
0 |
4 |
30 |
| Back to the Origins of Positive Theories: A Contribution to an Analysis of Paradigm Changes in Accounting Research |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
27 |
| CONTRIBUTION A L'ANALYSE DE LA GESTION DU RESULTAT DES SOCIETES COTEES |
0 |
0 |
0 |
9 |
0 |
0 |
0 |
48 |
| Can High Quality Standards Substitute For Low Incentives and Weak Institutions? |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
19 |
| Compter pour « Bien » conter la performance financière: les résultats de l’entreprise |
0 |
0 |
0 |
0 |
0 |
1 |
2 |
3 |
| Compter pour « Bien » conter la performance financière: les résultats de l’entreprise |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
| Database providers or managers: who predict best future performance ? |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
| Database providers or managers: who predict best future performance? |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
| Database providers or managers: who predict best future performance? |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
| Determinants of Board Members Financial Expertise - Empirical Evidence from France |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
40 |
| Determinants of Board Members Financial Expertise - Empirical Evidence from France |
0 |
0 |
0 |
1 |
0 |
0 |
0 |
33 |
| Determinants of board members' financial expertise - Empirical evidence from France |
0 |
0 |
0 |
0 |
0 |
1 |
2 |
60 |
| Determinants of board members’ financial expertise – Empirical evidence from France |
0 |
0 |
0 |
68 |
0 |
1 |
4 |
325 |
| Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications |
0 |
0 |
0 |
0 |
0 |
2 |
6 |
844 |
| Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications |
0 |
0 |
0 |
0 |
0 |
0 |
3 |
77 |
| Differences between domestic accounting standards and IAS: measurement, determinants and implications |
0 |
0 |
0 |
662 |
1 |
1 |
3 |
4,447 |
| Differences from IAS: Measurement, Determinants and Implications |
0 |
0 |
0 |
0 |
0 |
0 |
3 |
22 |
| Do Financial Analysts Curb Earnings Management ? International Evidence |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
33 |
| Does Adoption of IAS/IFRS Deter Earnings Management? |
0 |
0 |
0 |
0 |
0 |
4 |
38 |
653 |
| Does Analyst Following Curb Earnings Management ? International Evidence |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
34 |
| Does Analyst Following Curb Earnings Management? |
0 |
1 |
1 |
494 |
1 |
4 |
10 |
2,022 |
| Does Analyst Following Curb Earnings Management? International Evidence |
0 |
0 |
0 |
0 |
0 |
0 |
4 |
56 |
| Earnings conservatism and earnings management |
0 |
0 |
0 |
1 |
0 |
0 |
1 |
90 |
| Earnings management and corporate governance: empirical findings |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
9 |
| Economic consequences of adopting English for annual reports |
0 |
0 |
0 |
17 |
0 |
0 |
0 |
115 |
| Existe-t-il une recherche comptable globale en Europe ? Une étude des communications présentées à l'EAA |
0 |
0 |
0 |
4 |
0 |
0 |
1 |
63 |
| GESTION DU RESULTAT: MESURE ET DEMESURE |
0 |
0 |
0 |
17 |
0 |
0 |
7 |
128 |
| Gestion du résultat: Mesure et démesure |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
14 |
| Gestion du résultat: mesure et démesure |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
20 |
| Gouvernance Macro- et micro- économique |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
23 |
| IFRS 1: Il faut tout changer pour que rien ne change |
0 |
0 |
0 |
0 |
0 |
0 |
3 |
40 |
| INCITATIONS ET CONTRAINTES A LA GESTION DU RESULTAT |
0 |
0 |
0 |
27 |
0 |
0 |
0 |
138 |
| Information and trust in financial decision making: Insights from the Madoff case |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
34 |
| Information and trust in financial decision making: Insights from the Madoff case |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
29 |
| Information, trust and the limits of “intelligent accountability” in investment decision making: insights from the Madoff case |
1 |
1 |
1 |
25 |
1 |
2 |
2 |
90 |
| International evidence on the impact of adopting English as an external reporting language |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
51 |
| Is there a global accounting research |
0 |
0 |
0 |
0 |
1 |
1 |
1 |
20 |
| La compétence financière des conseils d'administration et de surveillance: mesure et déterminants |
0 |
0 |
0 |
35 |
1 |
2 |
2 |
138 |
| La reddition des émissions de gaz à effet de serre par les sociétés cotées françaises: Cohérence et traçabilité méthodologique |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
6 |
| La théorie positive de la comptabilité: "Je t'aime, moi non plus" |
0 |
0 |
0 |
0 |
0 |
1 |
2 |
22 |
| La théorie positive de la comptabilité: une revue des critiques |
0 |
0 |
0 |
0 |
0 |
0 |
5 |
65 |
| Les programmes de recherche de Lakatos |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
10 |
| Les programmes de recherche de Lakatos |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
10 |
| Levels of voluntary disclosure in IPO prospectuses: An empirical analysis |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
29 |
| Levels of voluntary disclosure in IPO prospectuses: An empirical analysis |
0 |
0 |
0 |
0 |
0 |
0 |
4 |
33 |
| Levels of voluntary disclosure in IPO prospectuses: an empirical analysis |
0 |
0 |
0 |
143 |
0 |
1 |
1 |
562 |
| Levels of voluntary disclosure in IPO prospectuses: an empirical analysis |
0 |
0 |
0 |
199 |
0 |
1 |
1 |
927 |
| Observations on measuring the differences between domestic accounting standards and IAS: A reply |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
21 |
| Observations on measuring the differences between domestic accounting standards and IAS: A reply |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
21 |
| Pertinence de l'inscription à l'actif des frais de R1D: une étude empirique |
0 |
0 |
0 |
14 |
1 |
1 |
2 |
74 |
| Really “Lost in translation”? The economic consequences of issuing an annual report in English |
0 |
0 |
1 |
77 |
0 |
0 |
5 |
343 |
| Reply to discussion of "Why Do National GAAP Differ from IAS ? The Role of Culture" |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
26 |
| Setting the Bar: Earnings Management During a Change in Accounting Standards |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
37 |
| Setting the Bar: earnings management during a change in accounting standards |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
39 |
| Supply and demand for European accounting research. Evidence from EAA congresses |
0 |
0 |
0 |
53 |
0 |
1 |
1 |
196 |
| The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud |
1 |
1 |
3 |
64 |
1 |
4 |
11 |
153 |
| The Economic Consequences of Increasing the International Visibility of Financial Reports |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
24 |
| The Economic Consequences of Increasing the International Visibility of Financial Reports |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
28 |
| The Effect of IAS/IFRS Adoption on Earnings Management (Smoothing): A Closer Look at Competing Explanations |
0 |
0 |
0 |
15 |
0 |
3 |
12 |
77 |
| The Value of R&D: does Financial Reporting Matter ? |
0 |
0 |
0 |
1 |
0 |
0 |
0 |
4 |
| The economic consequences of increasing the international visibility of financial reports |
0 |
0 |
0 |
11 |
0 |
0 |
4 |
82 |
| The negative impact of R&D capitalization: a valuerelevance approach |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
98 |
| The usefulness of disclosing both direct and indirect cash flows: An empirical study |
0 |
0 |
0 |
0 |
0 |
0 |
3 |
41 |
| Too much Information kills the message: An experiment in the fair value of unlisted equity investments |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
16 |
| Using proforma to predict future cash-flows: the impact of income statement |
0 |
0 |
1 |
2 |
3 |
5 |
6 |
10 |
| Value Relevance of R&D Reporting: A Signaling Interpretation |
0 |
0 |
2 |
644 |
1 |
3 |
7 |
2,452 |
| Value Relevance of RD reporting |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5 |
| Value relevance of R&D reporting: a signalling interpretation |
0 |
0 |
0 |
0 |
0 |
0 |
3 |
118 |
| Voluntary Disclosure of Greenhouse Gas Emissions: Contrasting the Carbon Disclosure Project and Corporate Reports |
0 |
0 |
0 |
0 |
1 |
1 |
3 |
69 |
| Voluntary disclosure of greenhouse gas emissions: Contrasting the Carbon Disclosure Project and corporate report |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
26 |
| Watts et Zimmerman |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
36 |
| Who uses financial reports and for what purpose? Evidence from capital providers |
1 |
1 |
2 |
18 |
1 |
2 |
4 |
72 |
| Why Do National GAAP Differ from IAS ? The Role of Culture |
0 |
0 |
0 |
0 |
0 |
0 |
3 |
63 |
| Why do Firms Opt for Alternative-Format FinancialStatements ? Some Evidence from France |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
19 |
| Why do firms opt for Alternative-Format Financial Statements ? Some Evidence from France |
0 |
0 |
0 |
224 |
0 |
1 |
2 |
1,227 |
| Why do you speak English (in your annual report)? |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
73 |
| Why do you speak English (in your annual report)? |
0 |
0 |
1 |
73 |
0 |
0 |
2 |
624 |
| Why do you speak English (in your annual report)? |
0 |
0 |
0 |
0 |
0 |
0 |
3 |
39 |
| Total Working Papers |
3 |
4 |
12 |
2,988 |
13 |
51 |
208 |
18,137 |
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