Access Statistics for Hervé Stolowy

Author contact details at EconPapers.

Working Paper File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
" CAPITALISATION " DES FRAIS DE R&D EN FRANCE: DETERMINANTS ET PERTINENCE 0 0 0 18 0 2 4 183
A Framework for the Classification of Accounts Manipulations 0 0 0 0 0 0 14 166
A framework for the classification of accounts manipulations 0 0 1 617 0 1 15 1,886
Accounting for Brands - A Comparison Between IASC, France and Germany 0 0 0 0 0 2 2 20
Accounting for Stakeholders or Shareholders? The Case of R&D Reporting 0 0 1 33 0 3 13 108
Accounting for brands in IAS 38 of IASC (intangible assets) compared with French and German practices: an illustration of the difficulty of international harmonization 0 0 1 944 0 4 11 3,914
An Experiment in the Economic Consequences of Additional Disclosure: The Case of the Fair Value of Unlisted Equity Investments 0 0 0 42 1 4 9 278
An Explanation of the Nature of Internally Generated Goodwill based on Aggregation of Interacting Assets 0 0 0 0 1 2 5 47
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 6 37
An explanation of the nature of internally generated goodwill based on aggregation of interacting assets 0 0 0 0 0 3 6 42
An explanation of the nature of internally generated goodwill based on aggregation of interacting assets 0 0 0 0 0 3 8 42
An explanation of the nature of internally generated goodwill based on aggregation of interacting assets 0 0 0 0 0 4 6 44
Analyse des déterminants de la compétence financière des conseils d'administration en France 0 0 0 0 0 1 3 25
Analyst coverage, earnings management and financial development: An international study 0 0 0 0 0 4 23 84
Breaking Incommensurability Boundaries? On the Production and Publication of Inter-Paradigmatic Research 0 0 0 0 0 2 6 8
CCA et les indices de citations 0 0 0 0 0 2 2 18
Classification of Intangibles 0 0 0 0 1 6 15 1,088
Classification of Intangibles 0 0 0 0 1 5 8 91
Competing for narrative authority in capital markets: activist short sellers vs. financial analysts 0 0 0 0 1 4 6 21
Competing for narrative authority in capital markets: activist short sellers vs. financial analysts 0 2 4 6 1 4 12 15
Comptabilité créative 0 0 0 0 0 4 10 50
Corporate Fraud and Managers' Behavior: Evidence from the Press 0 0 0 0 0 1 8 108
Corporate Governance: une synthèse de la littérature 0 0 0 0 0 2 6 49
De l'importance des évaluateurs pour CCA 0 0 0 0 0 1 2 13
De la dénonciation à l’alerte éthique: histoire et institutionnalisation du « whistleblowing » comme mode de contrôle social 0 0 0 0 0 2 4 33
De la politique éditoriale de CCA 0 0 0 0 0 2 3 11
De la qualité comptable: mesure et enjeux 0 0 0 0 1 3 3 42
De la qualité comptable: mesure et enjeux 0 0 0 170 2 7 14 1,109
Deploying Narrative Economics to Understand Financial Market Dynamics: An Analysis of Activist Short Sellers’ Rhetoric 0 0 0 0 0 2 12 14
Deploying Narrative Economics to Understand Financial Market Dynamics: An Analysis of Activist Short Sellers’ Rhetoric 0 0 0 0 0 5 17 54
Determinants of Board Members Financial Expertise - Empirical Evidence from France 0 0 0 0 0 1 4 44
Determinants of Board Members Financial Expertise - Empirical Evidence from France 0 0 0 1 0 1 4 37
Determinants of board members' financial expertise - Empirical evidence from France 0 0 0 0 0 1 7 68
Determinants of board members’ financial expertise – Empirical evidence from France 0 0 0 69 0 1 13 339
Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications 0 0 0 0 0 2 9 853
Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications 0 0 0 0 0 6 16 94
Differences between domestic accounting standards and IAS: measurement, determinants and implications 0 0 1 663 0 2 11 4,458
Differences from IAS: Measurement, Determinants and Implications 0 0 0 0 0 2 5 27
Disclosure and Determinants Studies: An Extension Using the Divisive Clustering Method (DIV) 0 0 0 0 0 2 6 35
Disclosure and Determinants Studies: An Extension Using the Divisive Clustering Method (DIV) 0 0 0 0 0 1 9 45
Disclosure and determinants studies: An extension using the divisive clustering method (DIV) 0 0 0 0 0 1 6 48
Disclosure and determinants studies: an extension using the divisive clustering method (DIV) 0 0 0 96 0 4 8 473
Disclosures About Key Value Drivers in M&A Announcement Press Releases: An Exploratory Study 0 0 0 0 0 3 8 8
Disclosures about key value drivers in M&A announcement press releases: An exploratory study 0 0 0 0 0 1 2 7
Do Financial Analysts Curb Earnings Management ? International Evidence 0 0 0 0 0 4 10 43
Do Investors Actually Value Sustainability Indices? Replication, Development, and New Evidence on CSR Visibility 0 0 0 0 2 6 14 76
Do Investors Actually Value Sustainability Indices? Replication, Development, and New Evidence on CSR Visibility 1 1 1 2 1 4 13 15
Does Analyst Following Curb Earnings Management ? International Evidence 0 0 0 0 0 2 4 38
Does Analyst Following Curb Earnings Management? 0 0 1 495 1 11 33 2,055
Does Analyst Following Curb Earnings Management? International Evidence 0 0 0 0 0 5 8 64
Economic consequences of adopting English for annual reports 0 0 0 17 1 6 20 137
Et si le SFAS 106 devenait applicable en France ? ou la comptabilisation des engagements de mutuelle et de prévoyance 0 0 0 0 0 2 9 30
Etudes en comptabilité internationale 0 0 0 0 0 3 5 21
Income statements "by nature" and analysis of company performance - an application to U.S. Airlines Companies 0 0 0 0 0 4 8 92
Income statements "by nature" and analysis of company performance: an application of US airlines companies 0 0 1 114 0 1 6 1,068
Information and trust in financial decision making: Insights from the Madoff case 0 0 0 0 0 2 3 32
Information and trust in financial decision making: Insights from the Madoff case 0 0 0 0 0 4 5 39
Information, trust and the limits of “intelligent accountability” in investment decision making: insights from the Madoff case 0 1 3 28 0 4 12 102
International differences in R&D disclosure practices: Evidence in a French and Canadian context 0 0 0 0 0 1 6 65
International differences in R&D disclosure practices: evidence in a French and Canadian context 0 0 1 221 0 2 8 1,045
International evidence on the impact of adopting English as an external reporting language 0 0 0 0 0 4 9 60
L'INTERNATIONALISATION DE LA PRESENTATION DES ETATS FINANCIERS DES SOCIETES FRANÇAISES: UNE ETUDE EMPIRIQUE LONGITUDINALE 0 0 0 4 0 5 8 69
L'UTILISATION DU TABLEAU DE FINANCEMENT PAR LES ANALYSTES BOURSIERS 0 0 0 2 0 2 8 29
L'application du nouveau plan comptable en 1984 0 0 0 0 0 2 3 24
L'influence américaine en comptabilité financière: mythe ou réalité ? l'exemple du tableau des flux de trésorerie 0 0 0 0 1 3 7 45
L'intégration 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 User's Opinion 0 0 0 0 0 1 6 43
L'élaboration du tableau de financement 0 0 0 0 0 2 3 28
LA REFERENCE A DES NORMES " ALTERNATIVES " PAR LES GRANDS GROUPES FRANÇAIS: UNE ETUDE EMPIRIQUE SUR LA PERIODE 1985-1999 0 0 0 9 0 4 6 43
La compétence financière des conseils d'administration et de surveillance: mesure et déterminants 0 0 0 35 0 3 7 145
La publication d'une information financière non conforme à la loi et aux normes: déterminants et conséquences 0 0 0 0 0 6 15 54
La publication d'une information financière non conforme à la loi et aux normes: déterminants et conséquences 0 0 0 87 0 7 9 341
La publication d'une information financière non conforme à la loi et aux normes: déterminants et conséquences 0 0 0 0 0 5 9 27
La revue de littérature: état de l’état de l’art 0 0 0 0 0 1 1 28
La référence à des normes 'alternatives' par les grands groupes français: une étude empirique sur la période 1985-1999 0 0 0 0 0 4 5 21
Le bilan d'une nation selon la Banque Mondiale, IFRS et comptabilité environnementale 0 0 0 0 0 4 8 42
Le nouveau plan comptable en 1985: le point de vue des financiers 0 0 0 0 0 1 2 36
Le tableau de financement à l'ère des réformes 0 0 0 0 0 1 1 16
Les données empiriques de l’article de recherche 0 0 0 0 0 3 4 20
Managerial Risk Aversion and Accounting Conservatism 0 0 0 0 0 7 17 60
Managerial Risk Aversion and Accounting Conservatism 0 1 1 49 0 8 17 173
Media Bias and the Persistence of the Expectation Gap: An Analysis of Press Articles on Corporate Fraud 0 0 1 41 0 6 20 297
Name and Shame: A Comparative and International Analysis of Whistleblowing Laws 0 0 1 9 1 4 19 31
Non-Additivity in Accounting Valuation: Theory and Applications 0 0 0 12 0 1 14 51
Non-additivity in accounting valuation: Internally generated goodwill as an aggregation of interacting assets 0 0 0 31 0 3 6 149
Nothing like the Enron Affair could happen in France (!) 0 0 0 0 0 2 9 46
Nothing like the Enron affair could happen in France (!) 0 0 0 0 0 0 11 64
Nothing like the Enron affair could happen in France (!) 0 0 0 136 0 2 13 467
Observations on measuring the differences between domestic accounting standards and IAS: A reply 0 0 0 0 0 1 6 27
Observations on measuring the differences between domestic accounting standards and IAS: A reply 0 0 0 0 0 1 9 30
Pessimistic Target Prices by Short Sellers 0 0 2 3 0 3 15 25
Pessimistic Target Prices by Short Sellers 0 0 1 1 0 1 12 16
Principes comptables et information financière 0 0 0 0 0 1 1 29
Préserver et accroître une ressource rare: les réviseurs 0 0 0 0 0 2 3 13
Qu'est-ce qu'une "bonne" contribution ? 0 0 0 0 0 1 6 35
Qu'est-ce qu'une "bonne" contribution ? 0 0 0 0 0 3 4 18
R&D Productivty: an International Study 0 0 0 214 0 2 18 565
R&D productivity: an exploratory international study 0 0 0 0 0 1 11 41
R&D productivity: an international study 0 0 0 0 0 2 11 52
Really “Lost in translation”? The economic consequences of issuing an annual report in English 0 0 1 78 1 6 13 357
Reply to discussion of "Why Do National GAAP Differ from IAS ? The Role of Culture" 0 0 0 0 0 2 11 37
Shaping collective action in financial markets through popular expertise 0 0 0 0 0 6 15 15
Shaping collective action in financial markets through popular expertise: An analysis of Due Diligence posts on WallStreetBets 0 0 0 8 0 1 15 22
Some Seem to Know 0 0 0 0 0 1 3 9
Some Seem to Know: Banks’ Lending Decisions After Activist Short Sellers’ Attacks 0 0 1 2 0 5 13 18
Survey of Financial Statement Analysis Courses in Europe and the United States 0 0 0 0 0 2 5 33
Survey of financial statement analysis courses in Europe and the United States 0 0 0 267 2 5 7 1,094
The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud 0 0 0 64 3 5 17 170
The Economic Consequences of Increasing the International Visibility of Financial Reports 0 0 0 0 0 1 9 37
The Economic Consequences of Increasing the International Visibility of Financial Reports 0 0 0 0 0 1 6 30
The Effect of Business and Financial Market Cycles on Credit Ratings: Evidence from the Last Two Decades 0 0 0 0 0 3 4 6
The Expansion of Non-Financial Reporting: An Exploratory Study 1 1 1 35 1 3 11 89
The Internationalization of Financial Statements Presentation: an Empirical Study of French Groups / L'internationalisation de la présentation des états financiers des sociétés françaises: une étude empirique longitudinale - cahier bilingue 0 0 0 0 0 5 7 26
The economic consequences of increasing the international visibility of financial reports 0 0 0 11 1 3 10 92
The internationalization of financial statements presentation: an empirical study of french groups 0 0 0 136 0 3 7 704
The recognition of football players in the balance sheet 0 0 0 0 7 20 34 34
The recognition of football players in the balance sheet 0 0 1 1 6 11 30 31
The reference to "alternative" standards by French Large groups: an empirical study over the period 1985/1999 0 0 0 44 1 4 12 313
The role of managers' attitude in corporate fraud: Extending auditing standards 0 0 0 0 0 2 10 64
The role of managers’ behavior in corporate fraud 0 0 0 127 0 3 12 1,188
The usefulness of disclosing both direct and indirect cash flows: An empirical study 0 0 0 0 1 3 5 47
Timeliness and conservatism: Changes over time in the properties of accounting income in France 0 0 0 0 0 1 3 21
Too much Information kills the message: An experiment in the fair value of unlisted equity investments 0 0 0 0 0 4 7 23
Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model 0 0 0 49 0 0 11 248
Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model 0 0 0 177 0 4 8 640
Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model 0 0 0 0 0 2 6 64
Une illustration des difficultés de l'harmonisation internationale: la comptabilisation des marques en France, en Allemagne et selon les règles de l'IASC 0 0 0 0 0 1 7 25
Using “Statement of Intermediate Balances” As Tool for International Financial Statement Analysis in Airline Industry 0 0 0 0 0 1 4 57
Value Added Accounting in Germany and France 0 0 0 0 1 4 7 58
Why Do National GAAP Differ from IAS ? The Role of Culture 0 0 0 0 1 3 7 70
Why do Firms Opt for Alternative-Format FinancialStatements ? Some Evidence from France 0 0 0 0 0 0 2 22
Why do firms opt for Alternative-Format Financial Statements ? Some Evidence from France 0 0 0 224 0 3 7 1,234
Why do you speak English (in your annual report)? 0 0 0 73 0 1 7 631
Why do you speak English (in your annual report)? 0 0 0 0 2 4 10 83
Why do you speak English (in your annual report)? 0 0 0 0 0 4 11 50
Total Working Papers 2 6 25 5,465 43 410 1,211 31,960

Journal Article File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Accounting for brands in France and Germany compared with IAS 38 (intangible assets): An illustration of the difficulty of international harmonization 0 0 0 247 0 5 9 768
Accounts Manipulation: A Literature Review and Proposed Conceptual Framework 0 0 8 35 1 3 32 99
Audit financier et contrôle interne. L'apport de la loi Sarbanes-Oxley 1 1 3 19 1 2 9 88
Breaking incommensurability boundaries? On the production and publication of interparadigmatic research 0 0 1 2 0 1 8 14
Building the Legitimacy of Whistleblowers: A Multi‐Case Discourse Analysis 0 0 1 6 1 4 14 66
Competing for narrative authority in capital markets: Activist short sellers vs. financial analysts 0 0 6 10 0 3 19 42
Corporate Fraud and Managers’ Behavior: Evidence from the Press 0 0 0 29 0 1 14 222
Determinants of board members' financial expertise -- Empirical evidence from France 0 0 0 66 0 3 15 297
Differences between domestic accounting standards and IAS: Measurement, determinants and implications 0 1 2 209 0 1 11 848
Disclosure and determinants studies: An extension using the Divisive Clustering Method (DIV) 0 0 3 79 0 7 20 356
Disclosures About Key Value Drivers in M&A Announcement Press Releases: An Exploratory Study 2 3 5 7 5 12 19 35
Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption 1 5 12 993 2 20 46 3,078
Do investors actually value sustainability indices? Replication, development, and new evidence on CSR visibility 0 1 2 29 1 4 16 132
Gouvernance des revues 0 0 1 3 0 0 8 14
International accounting disharmony: the case of intangibles 0 0 0 3 0 2 4 10
International accounting education in Western Europe 0 0 0 69 0 3 4 466
International evidence on the impact of adopting English as an external reporting language 0 0 2 38 1 4 17 153
L'enseignement de la comptabilité internationale en Europe 0 0 0 0 0 2 4 4
L'internationalisation de la présentation des états financiers des sociétés françaises: une étude empirique longitudinale 0 0 0 1 1 6 14 17
La comptabilisation des marques: en France, en Allemagne et selon les règles de l'IASC 0 0 0 1 0 1 9 13
La gestion des données comptables: une revue de la littérature 1 2 3 13 1 3 14 54
La publication d'une information financière non conforme à la loi et aux normes: déterminants et conséquences 0 0 2 2 1 5 16 29
La revue de littérature: état de l'état de l'art 0 0 1 2 0 5 12 24
Les déterminants de la stratégie de « capitalisation » des frais de recherche et développement en France 0 0 0 63 0 8 11 960
Les facteurs déterminants de la stratégie des groupes français en matière de communication sur les activités de R&D 0 0 0 136 0 1 7 966
Letter from the Editor: Why Are Papers Desk Rejected at ? 0 0 0 3 0 4 15 66
Letter from the Incoming Editor of the European Accounting Review 0 0 0 3 0 0 1 35
Media Bias and the Persistence of the Expectation Gap: An Analysis of Press Articles on Corporate Fraud 0 0 2 17 1 2 23 151
Non-financial information: State of the art and research perspectives based on a bibliometric study 0 0 1 22 1 4 16 88
Non‐additivity in Accounting Valuation: Theory and Applications 0 0 0 6 0 3 11 49
Nothing like the Enron affair could happen in France (!) 0 0 0 10 0 0 8 80
Observations on measuring the differences between domestic accounting standards and IAS: A reply 0 0 0 52 0 1 6 323
R&D productivity: an exploratory international study 0 1 2 17 0 3 10 92
Regulatory flexibility and management opportunism in the choice of alternative accounting standards: an illustration based on large French groups 0 0 0 54 0 2 9 283
Rent extraction amid borrowers’ adversity: evidence from activist short sellers’ attacks 0 0 0 0 0 1 7 7
Reply to discussion of "Why do national GAAP differ from IAS? The role of culture" 0 0 0 39 1 2 13 202
Shaping collective action in financial markets through popular expertise: An analysis of Due Diligence posts on WallStreetBets 0 1 2 2 0 3 33 39
Sustainability Reporting: Is Convergence Possible? 2 10 26 37 5 18 53 86
The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud 1 1 2 6 1 3 9 41
The Effect of Business and Financial Market Cycles on Credit Ratings: Evidence from the Last Two Decades 0 0 1 9 0 1 5 52
The Murphy-Kirk-Beresford Correspondence 1982-1996: Commentary on the Development of Financial Accounting Standards 0 0 0 10 0 2 5 93
The expansion of non-financial reporting: an exploratory study 1 2 3 17 2 6 26 103
Timeliness and conservatism 0 0 0 0 0 4 9 13
Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model 0 0 4 125 0 5 20 681
Vingt ans d'harmonisation comptable internationale 0 0 0 1 0 3 4 8
Why do national GAAP differ from IAS? The role of culture 1 1 2 225 1 6 19 669
Why do you speak English (in your annual report)? 1 1 2 57 3 5 17 263
Éditorial 0 0 0 0 0 3 8 10
Éditorial 0 0 0 0 0 2 6 6
Éditorial. CCA et les indices de citations 0 0 0 1 0 1 2 5
Éditorial. Cadre théorique versus contribution théorique 0 0 0 0 0 1 4 4
Éditorial. De l'importance des évaluateurs pour CCA 0 0 0 0 0 2 6 7
Éditorial. De la politique éditoriale de CCA 0 0 0 0 1 2 4 11
Éditorial. Les causes de rejet des articles au deuxième tour 0 0 0 0 0 1 5 9
Éditorial. Les causes de rejet des articles au premier tour 0 0 0 4 0 2 6 15
Éditorial. Les données empiriques de l'article de recherche 0 0 0 0 1 1 2 3
Éditorial. Préserver et accroître une ressource rare: les réviseurs 0 0 0 0 0 1 4 5
Éditorial. Qu'est-ce qu'un « bon article » ? 0 0 0 0 0 2 5 8
Éditorial. Qu'est-ce qu'une « bonne » contribution ? 0 0 1 1 0 2 7 11
Éditorial. Recyclage, autoplagiat... et plus si impunité ? 0 1 1 2 0 2 6 12
‘Shopping Around’ for Accounting Practices: The Financial Statement Presentation of French Groups 0 0 0 21 1 2 8 125
Total Journal Articles 11 31 101 2,803 33 208 744 12,410

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Statistics updated 2026-07-10