| 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 |
0 |
0 |
179 |
| A Framework for the Classification of Accounts Manipulations |
0 |
0 |
0 |
0 |
2 |
5 |
9 |
160 |
| A framework for the classification of accounts manipulations |
1 |
1 |
1 |
617 |
4 |
5 |
11 |
1,879 |
| Accounting for Brands - A Comparison Between IASC, France and Germany |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
18 |
| Accounting for Stakeholders or Shareholders? The Case of R&D Reporting |
0 |
0 |
1 |
33 |
1 |
2 |
5 |
99 |
| 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 |
2 |
944 |
1 |
5 |
8 |
3,909 |
| An Experiment in the Economic Consequences of Additional Disclosure: The Case of the Fair Value of Unlisted Equity Investments |
0 |
0 |
0 |
42 |
1 |
2 |
2 |
271 |
| An Explanation of the Nature of Internally Generated Goodwill based on Aggregation of Interacting Assets |
0 |
0 |
0 |
0 |
0 |
2 |
3 |
45 |
| An experiment in the economic consequences of additional disclosure: The case of the Fair Value of Unlisted Equity Investments |
0 |
0 |
0 |
0 |
0 |
3 |
4 |
35 |
| An explanation of the nature of internally generated goodwill based on aggregation of interacting assets |
0 |
0 |
0 |
0 |
0 |
1 |
2 |
38 |
| An explanation of the nature of internally generated goodwill based on aggregation of interacting assets |
0 |
0 |
0 |
0 |
1 |
1 |
1 |
39 |
| An explanation of the nature of internally generated goodwill based on aggregation of interacting assets |
0 |
0 |
0 |
0 |
0 |
4 |
4 |
38 |
| Analyse des déterminants de la compétence financière des conseils d'administration en France |
0 |
0 |
0 |
0 |
1 |
1 |
1 |
23 |
| Analyst coverage, earnings management and financial development: An international study |
0 |
0 |
0 |
0 |
7 |
12 |
14 |
74 |
| CCA et les indices de citations |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
16 |
| Classification of Intangibles |
0 |
0 |
0 |
0 |
0 |
1 |
3 |
85 |
| Classification of Intangibles |
0 |
0 |
0 |
0 |
2 |
6 |
9 |
1,080 |
| Comptabilité créative |
0 |
0 |
0 |
0 |
3 |
5 |
6 |
45 |
| Corporate Fraud and Managers' Behavior: Evidence from the Press |
0 |
0 |
0 |
0 |
1 |
2 |
4 |
103 |
| Corporate Governance: une synthèse de la littérature |
0 |
0 |
0 |
0 |
0 |
1 |
4 |
45 |
| De l'importance des évaluateurs pour CCA |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
11 |
| De la dénonciation à l’alerte éthique: histoire et institutionnalisation du « whistleblowing » comme mode de contrôle social |
0 |
0 |
0 |
0 |
0 |
2 |
3 |
31 |
| De la politique éditoriale de CCA |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
8 |
| De la qualité comptable: mesure et enjeux |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
39 |
| De la qualité comptable: mesure et enjeux |
0 |
0 |
1 |
170 |
2 |
2 |
9 |
1,099 |
| Deploying Narrative Economics to Understand Financial Market Dynamics: An Analysis of Activist Short Sellers’ Rhetoric |
0 |
0 |
0 |
0 |
0 |
2 |
3 |
39 |
| Determinants of Board Members Financial Expertise - Empirical Evidence from France |
0 |
0 |
0 |
1 |
1 |
1 |
1 |
34 |
| Determinants of Board Members Financial Expertise - Empirical Evidence from France |
0 |
0 |
0 |
0 |
0 |
1 |
3 |
42 |
| Determinants of board members' financial expertise - Empirical evidence from France |
0 |
0 |
0 |
0 |
0 |
2 |
4 |
63 |
| Determinants of board members’ financial expertise – Empirical evidence from France |
0 |
0 |
1 |
69 |
1 |
5 |
7 |
331 |
| Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications |
0 |
0 |
0 |
0 |
1 |
3 |
5 |
847 |
| Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications |
0 |
0 |
0 |
0 |
1 |
3 |
5 |
81 |
| Differences between domestic accounting standards and IAS: measurement, determinants and implications |
0 |
0 |
0 |
662 |
2 |
3 |
4 |
4,450 |
| Differences from IAS: Measurement, Determinants and Implications |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
22 |
| Disclosure and Determinants Studies: An Extension Using the Divisive Clustering Method (DIV) |
0 |
0 |
0 |
0 |
0 |
2 |
2 |
31 |
| Disclosure and Determinants Studies: An Extension Using the Divisive Clustering Method (DIV) |
0 |
0 |
0 |
0 |
4 |
6 |
8 |
43 |
| Disclosure and determinants studies: An extension using the divisive clustering method (DIV) |
0 |
0 |
0 |
0 |
0 |
2 |
2 |
44 |
| Disclosure and determinants studies: an extension using the divisive clustering method (DIV) |
0 |
0 |
0 |
96 |
0 |
0 |
4 |
468 |
| Do Financial Analysts Curb Earnings Management ? International Evidence |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
34 |
| Do Investors Actually Value Sustainability Indices? Replication, Development, and New Evidence on CSR Visibility |
0 |
0 |
0 |
0 |
2 |
3 |
7 |
67 |
| Does Analyst Following Curb Earnings Management ? International Evidence |
0 |
0 |
0 |
0 |
1 |
2 |
2 |
36 |
| Does Analyst Following Curb Earnings Management? |
0 |
1 |
2 |
495 |
3 |
8 |
16 |
2,034 |
| Does Analyst Following Curb Earnings Management? International Evidence |
0 |
0 |
0 |
0 |
1 |
1 |
1 |
57 |
| Economic consequences of adopting English for annual reports |
0 |
0 |
0 |
17 |
3 |
7 |
11 |
126 |
| Et si le SFAS 106 devenait applicable en France ? ou la comptabilisation des engagements de mutuelle et de prévoyance |
0 |
0 |
0 |
0 |
1 |
3 |
4 |
25 |
| Etudes en comptabilité internationale |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
16 |
| Income statements "by nature" and analysis of company performance - an application to U.S. Airlines Companies |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
84 |
| Income statements "by nature" and analysis of company performance: an application of US airlines companies |
1 |
1 |
2 |
114 |
2 |
2 |
7 |
1,064 |
| Information and trust in financial decision making: Insights from the Madoff case |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
35 |
| Information and trust in financial decision making: Insights from the Madoff case |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
30 |
| Information, trust and the limits of “intelligent accountability” in investment decision making: insights from the Madoff case |
0 |
0 |
3 |
27 |
0 |
1 |
6 |
94 |
| International differences in R&D disclosure practices: Evidence in a French and Canadian context |
0 |
0 |
0 |
0 |
1 |
3 |
6 |
63 |
| International differences in R&D disclosure practices: evidence in a French and Canadian context |
0 |
1 |
1 |
221 |
1 |
3 |
3 |
1,040 |
| International evidence on the impact of adopting English as an external reporting language |
0 |
0 |
0 |
0 |
0 |
1 |
3 |
54 |
| L'INTERNATIONALISATION DE LA PRESENTATION DES ETATS FINANCIERS DES SOCIETES FRANÇAISES: UNE ETUDE EMPIRIQUE LONGITUDINALE |
0 |
0 |
0 |
4 |
0 |
0 |
0 |
61 |
| L'UTILISATION DU TABLEAU DE FINANCEMENT PAR LES ANALYSTES BOURSIERS |
0 |
0 |
0 |
2 |
1 |
3 |
4 |
25 |
| L'application du nouveau plan comptable en 1984 |
0 |
0 |
0 |
0 |
1 |
1 |
2 |
22 |
| L'influence américaine en comptabilité financière: mythe ou réalité ? l'exemple du tableau des flux de trésorerie |
0 |
0 |
0 |
0 |
0 |
1 |
4 |
40 |
| 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 |
1 |
1 |
6 |
42 |
| L'élaboration du tableau de financement |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
25 |
| LA REFERENCE A DES NORMES " ALTERNATIVES " PAR LES GRANDS GROUPES FRANÇAIS: UNE ETUDE EMPIRIQUE SUR LA PERIODE 1985-1999 |
0 |
0 |
0 |
9 |
0 |
0 |
0 |
37 |
| La compétence financière des conseils d'administration et de surveillance: mesure et déterminants |
0 |
0 |
0 |
35 |
1 |
2 |
4 |
140 |
| La publication d'une information financière non conforme à la loi et aux normes: déterminants et conséquences |
0 |
0 |
0 |
0 |
0 |
2 |
2 |
20 |
| La publication d'une information financière non conforme à la loi et aux normes: déterminants et conséquences |
0 |
0 |
1 |
87 |
0 |
0 |
5 |
333 |
| La publication d'une information financière non conforme à la loi et aux normes: déterminants et conséquences |
0 |
0 |
0 |
0 |
3 |
4 |
8 |
47 |
| La revue de littérature: état de l’état de l’art |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
27 |
| La référence à des normes 'alternatives' par les grands groupes français: une étude empirique sur la période 1985-1999 |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
16 |
| Le bilan d'une nation selon la Banque Mondiale, IFRS et comptabilité environnementale |
0 |
0 |
0 |
0 |
1 |
2 |
2 |
36 |
| Le nouveau plan comptable en 1985: le point de vue des financiers |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
34 |
| Le tableau de financement à l'ère des réformes |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
15 |
| Les données empiriques de l’article de recherche |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
16 |
| Managerial Risk Aversion and Accounting Conservatism |
0 |
0 |
0 |
48 |
3 |
5 |
7 |
161 |
| Managerial Risk Aversion and Accounting Conservatism |
0 |
0 |
0 |
0 |
1 |
5 |
12 |
50 |
| Media Bias and the Persistence of the Expectation Gap: An Analysis of Press Articles on Corporate Fraud |
1 |
1 |
2 |
41 |
3 |
5 |
17 |
285 |
| Non-Additivity in Accounting Valuation: Theory and Applications |
0 |
0 |
0 |
12 |
4 |
7 |
8 |
45 |
| Non-additivity in accounting valuation: Internally generated goodwill as an aggregation of interacting assets |
0 |
0 |
0 |
31 |
0 |
0 |
2 |
144 |
| Nothing like the Enron Affair could happen in France (!) |
0 |
0 |
0 |
0 |
0 |
4 |
5 |
41 |
| Nothing like the Enron affair could happen in France (!) |
0 |
0 |
0 |
136 |
1 |
2 |
4 |
456 |
| Nothing like the Enron affair could happen in France (!) |
0 |
0 |
0 |
0 |
5 |
8 |
8 |
61 |
| Observations on measuring the differences between domestic accounting standards and IAS: A reply |
0 |
0 |
0 |
0 |
1 |
2 |
2 |
23 |
| Observations on measuring the differences between domestic accounting standards and IAS: A reply |
0 |
0 |
0 |
0 |
3 |
3 |
3 |
24 |
| Principes comptables et information financière |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
28 |
| Préserver et accroître une ressource rare: les réviseurs |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
10 |
| Qu'est-ce qu'une "bonne" contribution ? |
0 |
0 |
0 |
0 |
0 |
3 |
3 |
32 |
| Qu'est-ce qu'une "bonne" contribution ? |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
14 |
| R&D Productivty: an International Study |
0 |
0 |
0 |
214 |
3 |
5 |
6 |
552 |
| R&D productivity: an exploratory international study |
0 |
0 |
0 |
0 |
10 |
10 |
11 |
40 |
| R&D productivity: an international study |
0 |
0 |
0 |
0 |
2 |
5 |
8 |
48 |
| Really “Lost in translation”? The economic consequences of issuing an annual report in English |
0 |
0 |
0 |
77 |
1 |
1 |
4 |
346 |
| Reply to discussion of "Why Do National GAAP Differ from IAS ? The Role of Culture" |
0 |
0 |
0 |
0 |
3 |
4 |
5 |
31 |
| Survey of Financial Statement Analysis Courses in Europe and the United States |
0 |
0 |
0 |
0 |
0 |
2 |
2 |
30 |
| Survey of financial statement analysis courses in Europe and the United States |
0 |
0 |
0 |
267 |
1 |
2 |
2 |
1,089 |
| The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud |
0 |
0 |
1 |
64 |
0 |
3 |
10 |
158 |
| The Economic Consequences of Increasing the International Visibility of Financial Reports |
0 |
0 |
0 |
0 |
1 |
6 |
7 |
35 |
| The Economic Consequences of Increasing the International Visibility of Financial Reports |
0 |
0 |
0 |
0 |
1 |
2 |
3 |
26 |
| The Expansion of Non-Financial Reporting: An Exploratory Study |
0 |
0 |
0 |
34 |
2 |
3 |
6 |
82 |
| 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 |
1 |
1 |
20 |
| The economic consequences of increasing the international visibility of financial reports |
0 |
0 |
0 |
11 |
2 |
7 |
8 |
89 |
| The internationalization of financial statements presentation: an empirical study of french groups |
0 |
0 |
0 |
136 |
2 |
2 |
2 |
699 |
| The reference to "alternative" standards by French Large groups: an empirical study over the period 1985/1999 |
0 |
0 |
0 |
44 |
1 |
1 |
2 |
303 |
| The role of managers' attitude in corporate fraud: Extending auditing standards |
0 |
0 |
0 |
0 |
0 |
2 |
4 |
58 |
| The role of managers’ behavior in corporate fraud |
0 |
0 |
0 |
127 |
0 |
4 |
13 |
1,180 |
| The usefulness of disclosing both direct and indirect cash flows: An empirical study |
0 |
0 |
0 |
0 |
1 |
2 |
4 |
44 |
| Timeliness and conservatism: Changes over time in the properties of accounting income in France |
0 |
0 |
0 |
0 |
1 |
1 |
1 |
19 |
| Too much Information kills the message: An experiment in the fair value of unlisted equity investments |
0 |
0 |
0 |
0 |
1 |
2 |
2 |
18 |
| Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model |
0 |
0 |
0 |
49 |
2 |
6 |
8 |
243 |
| Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model |
0 |
0 |
0 |
0 |
2 |
3 |
6 |
61 |
| Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model |
0 |
0 |
1 |
177 |
2 |
2 |
3 |
634 |
| 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 |
2 |
2 |
5 |
21 |
| Using “Statement of Intermediate Balances” As Tool for International Financial Statement Analysis in Airline Industry |
0 |
0 |
0 |
0 |
1 |
1 |
2 |
54 |
| Value Added Accounting in Germany and France |
0 |
0 |
0 |
0 |
0 |
1 |
1 |
52 |
| Why Do National GAAP Differ from IAS ? The Role of Culture |
0 |
0 |
0 |
0 |
1 |
1 |
2 |
65 |
| Why do Firms Opt for Alternative-Format FinancialStatements ? Some Evidence from France |
0 |
0 |
0 |
0 |
2 |
2 |
3 |
22 |
| Why do firms opt for Alternative-Format Financial Statements ? Some Evidence from France |
0 |
0 |
0 |
224 |
0 |
0 |
2 |
1,228 |
| Why do you speak English (in your annual report)? |
0 |
0 |
0 |
0 |
1 |
2 |
3 |
42 |
| Why do you speak English (in your annual report)? |
0 |
0 |
0 |
73 |
1 |
1 |
1 |
625 |
| Why do you speak English (in your annual report)? |
0 |
0 |
0 |
0 |
1 |
2 |
3 |
76 |
| Total Working Papers |
3 |
5 |
19 |
5,428 |
127 |
276 |
480 |
31,023 |
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